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    Title: 會計人員成就動機、工作特性、專業承諾與工作績效之關連性研究
    Other Titles: A study of the relationships among achievement motivation, job characteristics, professional commitment and job performance of accountants
    Authors: 涂雅惠;Tu, Yea-hui
    Contributors: 淡江大學會計學系碩士在職專班
    陳叡智;Chen, Jui-chih
    Keywords: 成就動機;工作特性;專業承諾;工作績效;Achievement Motivation;Job characteristics;Professional commitment;job performance
    Date: 2008
    Issue Date: 2010-01-11 04:21:20 (UTC+8)
    Abstract: 本研究採用問卷調查法蒐集研究資料,以複迴歸分析驗證假說,藉由實證瞭解會計人員在成就動機、工作特性、專業承諾與工作績效間之影響及關連性。研究結果發現成就動機之精熟構面對專業承諾之專業努力意願構面與工作績效有顯著正向影響。成就動機之工作導向構面對專業承諾之專業努力意願構面及專業認同構面呈顯著正向影響。工作特性之工作重要性構面對專業承諾之三個構面均具有顯著正向影響。成就動機之工作導向構面對工作績效之任務績效構面具有顯著正向影響。工作特性之回饋性構面對工作績效之任務績效構面具有顯著正向影響;工作特性之技能變化性構面則對工作績效之任務績效構面具有顯著反向影響。專業承諾之專業認同構面對工作績效之脈絡績效構面有顯著正向影響;專業承諾之留業傾向構面對工作績效之脈絡績效構面則有顯著反向影響。因此,企業若能瞭解會計人員成就動機傾向,重視會計工作特性,將有助於提升會計專業承諾及增進工作績效。
    This study aims to analyze the relationship among achievement motivation, job characteristic, professional commitment and job performance of accountants. The research adopts questionnaire to collect data from accountants and uses multivariate regression to test hypothesis. The research findings suggest that the mastery of achievement motivation has significant positive impact on the effort of professional commitment and job performance. The work orientation of achievement motivation has significant positive impact on the effort or the value of professional commitment. The task significance of job characteristics has significant positive impact on professional commitment. The work orientation of achievement motivation or the feedback of job characteristics has significant positive impact on task performance. The skill variety of job characteristics has significant negative impact on task performance. The value of professional commitment has significant positive impact on the contextual performance of job performance. The retention of professional commitment has significant negative impact on contextual performance. Therefore, if an enterprise understands accountants’ tendency toward achievement motivation, attaches importance to job characteristics, then professional commitment and job performance will be enhanced.
    Appears in Collections:[會計學系暨研究所] 學位論文

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