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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/90457
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/90457


    Title: 會計師事務所查帳人員組織承諾與專業承諾衝突之研究
    Authors: 張任琦
    Contributors: 黃國隆
    張任琦
    Date: 1989
    Issue Date: 2016-05-04 14:22:39 (UTC+8)
    Abstract: 論文摘要
    組織內專業員工和組織之間的關係,一直是引人注意的焦點,而在某些方面,由於組織與專業在規範和價值觀上可能不一致,因此前述關係可能是一種衝突的關係。
    本研究係以國內會計師事務所查帳人員為研究對象,研究之目的在探討查帳人員個人背景變項、事務所規模、組織承諾、專業承諾、「組織承諾與專業承諾之衝突」、工作滿足和離職意願的關係。
    本研究採取問卷調查方式,以所得資料作統計分析,分析方法採用因素分析、變異數分析和皮爾森積差相關。
    研究結果顯示: (1)組織承諾各因素(為組織努力的意願、對組織的評價、留職承諾)對「組織承諾與專業承諾之衝突」各因素(價值觀不一致的衝突、規範不一致的衝突、專業能力無法發揮的衝突)絕大部分均有顯著影響;專業承諾各因素(留業承諾、為會計專業努力的意願、對會計專業的評價)對「組織承諾與專業承諾之衝突」各因素均無顯著影響;在交互作用方面,除「留職傾向」和「對會計專業的評價」對「價值觀不一致的衝突」因素之交互作用達到顯著水準外,其他均無顯著影響。(2)「組織承諾與專業承諾之衝突」各因素較大組的工作滿足(內在滿足、外在滿足、一般滿足)均低於「組織承諾與專業承諾之衝突」各因素較小組;但其離職意願則高於「組織承諾與專業承諾之衝突」各因素較小組。
    Reference: 參考書目
    一、中文部分
    1.中華民國會計師公會全國聯合會職業道德研究委員會,中華民國會計師職業道德規範`民國72年10月5日公布。
    2.朴英培,工作價值觀、領導型態、工作滿足與組織承諾關係之研究-以韓國電子業為例,國立政治大學企業管理研究所博士論文,民國78年。
    3.林良楓,會計師事務所查帳員工作滿足與組織承諾之研究,國立政治大學會計研究所碩士論文,民國73年。
    4.林世昌,我國會計人員角色壓力與工作滿足、組織承諾的關係,國立政治大學會計研究所碩士論文,民國76年。
    5.郭為藩,價值理論及其在教育學上的意義,國立台灣師範大學教育研究所集刊第14輯,民國61年,頁39-64 。
    6.黃國隆,"激勵與工作滿足",基層金融,民國72年3月,頁115 - 125
    7.黃國隆,"中學教師的組織承諾與專業承諾",國立政治大學學報,民國75年5 月,頁55-83 。
    8.黃瑩宵,台灣基層主計人員工作滿足感之研究,國立政治大學會計研究所碩士論文,民國72年。
    9.黃瓊慧,企業責任中心主管激勵與組織承諾之研究,國立政治大學會計研究所碩士論文,民國74年。
    10.黃健平,會計師事務所查帳人員工作壓力相關因素與因應方法之研究,國立政治大學會計研究所碩士論文,民國76年。
    11.曹慧玲,我國民營企業會計人員組織承諾與專業承諾之研究,國立政治大學會計研究所碩士論文,民國77年。
    12.陳照明譯,人性與管理,台北:中興管理顧問公司,民國72年1月。
    13.陳祥澄,我國會計人員在民營外商投資企業和本國企業工作滿足之比較研究,國立政治大學會計研究所碩士論文,民國75年。
    14.陳妙珍,我國會計師事務所查帳人員工作環境知覺與工作士氣關係之研究,國立政治大學會計研究所碩士論文,民國76年。
    15.陸鵬程,大台北地區加油站員工工作滿足與組織承諾之探討,國立政治大學企業管理研究所碩士論文,民國70年。
    16.鄭得臣,領導型態、角色壓力、核心生活興趣與組織承諾的關係,國立政治大學心理研究所碩士論文,民國74年。
    17.劉淑瓊,社會工作員在科層組織內的衝突與調適之研究,國立台灣大學社會研究所碩士論文,民國72年。
    18.蔡文輝,社會學,台北:三民書局股份有限公司,民國74年9月。
    19.潘養源,影響金融機構工作人員績效與工作滿是因素之研究,國立政治大學企業管理研究所碩士論文,民國68年。
    20.顏延奎,現代企業管理-組織行為科學概論,台北:信文圖書有限公司,民國70年9月。
    二、英文部份
    1. Alutto, j.A., L.G. Hrebiniak & R.C. Alonso, "On Operationalizing the Concept of Commitment," Social Forces (jane 1973), pp.448 - 454.
    2. Aranya, N. & D. jacobson, "An Empirical Study of Theories of Organizational and Occupational Commitment," journal of Social Psychology (October 1975), pp.15 - 22.
    3. Aranya, N. & K.R. Ferris, "A Reexamination of Accountants` Organizational - Professional Conflict," The Accounting Review (January 1984), pp.1 - 15.
    4. Aranya, N., J. Pollock & j. Amernic, "An Examination of Professional Commitment in Public Accounting" Accounting, Organizations and Society (No.4, 1981), pp.271 - 280.
    5. Bartol, K.M., "Professionalism as a Predictor of Organizational Commitment, Role Stress, and Turnover: A Multidimensional Approach," Academy of Management journal (December 1979), pp. 815 - 82l.
    6. Becker, H.S., "Notes on the Concept of Commitment," American journal of Sociology (July 1960), pp.32 - 40.
    7. Blau, P.M. & W.R. Scott, Formal Organization (San Francisco: Chandler, 1962).
    8. Burns, D.C. & W.J. Haga, "Much Ado About Professionalism: A Second Look at Accounting," The Accounting Review (July 1977),pp.223 - 235.
    9. Corwin, R.G., "The Professional Employee: A Study of Conflict In Nursing Roles," American Journal of Sociology (May 1961), pp. 604 - 615.
    10. Ferris, K.R., "Organizational Commitment and Performance In a Professional Accounting Firm," Accounting, Organizations and Society (No.4, 1981), pp. 317 - 325.
    11. Flango, V.E. & R.B. Brumbaugh , "The Dimensionality of the Cosmopolitan
    Local Constract," Administrative Science Quarterly (March 1974), pp. 198 - 210.
    12. Friedlander, F., "Performance and Orientation Structure of Research
    Scientists," Organizational Behavior and Human Performance (March 1971), pp. 169 - 183.
    13 Goode, W.J., "Community within Community: The Professions," American Sociological Review (April 1957), pp. 194 - 200.
    14. Hall, R.H., "Some Organizational Considerations in the Professional Organizational Relationship," Administrative Science Quarterly (December 1967), pp. 461 - 478.
    15. Hall, R.G., "Professionalization and Bureaucratization," American Sociological Review (February 1968), pp. 92 - 104.
    16. Harrell, A., E. Chewning & M. Taylor, "Organizational – Professional Conflict and the Job Staisfaction and Turnover Intentions of Internal Auditors," Auditing: A Journal of Practice & Theory (Spring 1986), pp. 109 - 121.
    17. Jauch, L. R., W.F. Glueck, & R.N. Osborn, "Organizational Loyalty, Professional Commitment and Academic Reserch Productivity," Academy of rvlanagement Journal (March 1978), pp. 84 - 92.
    18. Lengermann, J.J., "Supposed and Actual Differences in Professional Autonomy Among CPAs as Related to Type of Work Organization and Size of Firm," The Accounting Review (October 1971), pp.665 - 675.
    19. Miller, G.A., "Professionals in Bureaucracy: Alienation Among Industrial Scientists and Engineers," American Sociology Review (October 1967), pp. 775 - 768.
    20. Moccormick, J.E. & D.R. Ilgen, Industrial Psychology, 台北:歐亞書局,1981。
    21. Montagna, P.O., "Professionalization and Bureaucratization in Large Professional Organizations," American Journal of Sociology (September 1968), pp. 138 - 145.
    22. Mowday, R.T., L. W. Porter, & R.M. Steers, Employee-Organization Linkage: The Psychology of Commitment, Absenteeism, and Turnover, (N.Y.: Academic Press Inc. 1982).
    23. Porter, L.W., "A Study of Perceived Need Satisfaction in Bottom and Middle Management," Journal of Applied Psychology (February 1961), pp. 1 - 10.
    24. Sanford, A.C., Human Relations: Theory and Practice (Columbus,Ohio : Charles E. Merrill Publishing Co. 1973).
    25. Senatra, P.T., "Role Conflict, Role Ambiguity, and Organizational Climate m a Public Accounting Firm," The Accounting Review (October 1980), pp. 594 - 603.
    26. Sorensen, J.E., "Professional and Bureaucratic Organization in the Public Accounting Firm," The Accounting Review (July 1967), pp.553 - 565.
    27. Sorensen, J.E., J.G. Rhode, & E.E. Lawler III, "The Generation Gap in Public Accounting," The journal of Accountancy (December 1973), pp. 42 - 50.
    28. Sorensen, J.E., T.L. Sorensen, "The Conflict of Professionals in Bureaucratic Organizations," Administrative Science Quarterly (March 1974), pp.98-106.
    29. Stahl, M.J., T.R. Manley, & C.W. McNichols, "Operationalizing the Moskos Institution - Occupation Model: An Application of Gouldmer’s Cosmopolitan - Local Research," journal of Applied Psychology (August 1978), pp. 422 - 427.
    30. Steer, R.M., "Antecedents and Outcomes of Organizational Commitment,"
    Administrative Science Quarterly (March 1977), pp. 46 -56.
    31. Stevens, J.M., J.M. Beyer, & H.M. Trice, "Assessing Personal Role and Organizational Predictors of Managerial Commitment," Academy of Management Journal (September 1978), pp. 380- 396.
    32. Watson, D.J.H., "The Structure of Project Teams Facing Differentiated Environments: An Exploratory Study m Public Accounting Firms," The Accounting Review (April 1975), pp. 259 - 273.
    33. Wexley, K.N., & G.A. Yuki, Organizational Behavior and Personnel Psychology, 台北:華泰書局,1984。
    34. Wiener, Y., "Commitment in Organizations: A Normative View,"Academy of Management Review (September 1982), pp. 418 - 428.
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002005772
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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