| 摘要: | 本研究旨在探討台灣會計師事務所審計人員的工作動機、工作滿足與離職傾向之關係。以問卷調查法，利用便利抽樣針對台灣國際聯盟(四大)會計師事務所及聯合會計師事務所共計350名的員工進行實証研究，結果有下列重要發現:
1. 會計師事務所審計人員工作動機主要分為成長需求、工作挑戰性及薪酬等三類，而影響這三類工作動機之背景變數有性別、婚姻狀況、教育程度、月薪、工作年資、職級、服務事務所等七項。
2. 會計師事務所審計人員工作滿足可分為內在滿足及外在滿足二類，而且不同的年齡層、婚姻狀況、有無會計師執照、月薪、工作年資、職級、服務事務等七項背景變數均會影響受訪者的工作滿足。
3. 會計師事務所審計人員離職傾向主要分為「離職意願」及「易獲得其他工作機會」二類，而影響這二種離職傾向之背景變數有年齡層、婚姻狀況教育程度、月薪、工作年資、職級、服務事務所等七項。
4 受訪者成長需求、工作挑戰性及薪酬等三類工作動機愈大，其內在滿足及外在滿足就越高。
5. 受訪者工作滿足愈高，其離職傾向就愈低，但若只對薪資報酬制度滿足而對對本身工作內容仍不滿意的員工，則他很容易興起跳槽的意念。
6. 男性員工的工作動機明顯高於女性，但在工作滿足及離職傾向二方面，男女兩性則沒有差異。
The purpose of this research is to explore the relationships among work motivation. job satisfaction and turnover intention. This study uses convience sampling to investigate 350 employees of five CPA finns in Taiwan. Overall, some important findings of the study are summarized as follows:
1. In the CPA finns, the auditors' work motivation can be classified into' growth needs', 'job challenge' and 'salary'. 1he variables that influence these three items are gender, maniage, level of education, monthly salary , seniority , position and service place.
2. In the CPA finns, the auditors' job satisfaction can be divided into'intrinsic satisfaction'and 'extrinsic satisfaction'. The variables that influence these two item are age , maniage ,CPA license ,monthly salary ,seniority ,position and service place.
3. In the CPA firms, the auditors' turnover intention can be classified into'turnover intention'and 'easy to get other job'. The variables that influence these two item are age , maniage ,education ,monthly salary ,seniority ,position and service place.
4. The employees' work motivation are higher, their job satisfaction will also be higher.
5. The employee' job satisfaction are higher, their turnover intention will be lower. But if they don't satisfy with their salary, they will easily have the intention to resignation.
6. The male is higher than female in the work motivation. But there are different in job satisfaction and turnover intention. |
