亞洲金融風暴與台灣金融海嘯，及企業舞弊案件頻傳，這些事件再度突顯了會計專業人員在企業營運中之重要性。過去研究曾指出專業認同能提升專業人員對組織承諾與工作滿意度產生影響，也會影響專業人員之工作自主性。本研究旨在探討會計專業認同的前置因素。本研究考量有關會計專業人員的專業能力、專業社群與自主性，與需求理論中三種需求(能力的需求、關係的需求、自主性的需求)的關聯性。本研究以國內之會計專業人員為研究對象，來探討會計專業人員專業認同的前置因素。本研究採便利抽樣方法，以國內會計師事務所專業員工與一般公司財會人員為問卷調查對象，總計有效問卷174份，使用SPSS以及PLS統計軟體進行實證分析。本研究結果發現，專業社群與關係的需求呈正向關；專業能力與能力的需求呈正相關；工作自主性與自主性的需求呈正相關；關係的需求、能力的需求與自主性的需求對專業認同有正向影響。 These incidents such as the Asian financial crisis, the Taiwan financial tsunami, and corporate fraud cases illustrate the importance of accounting professionals in corporate operating. Prior studies have indicated that professional identity can contribute to professional organization commitment, job satisfaction and job autonomy. This study aims at exploring the accounting professional identity and its possible identity antecedents. This study regards the accounting professionals'' abilities, professional community, and autonomy as the possible antecedents, and three kinds of needs (need for competence, need for relationship and need for autonomy) as three possible mediators. Based on related theories, this study proposes a framework of accounting professional identity and develops seven propositions.
