English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 52052/87180 (60%)
造訪人次 : 8894205      線上人數 : 59
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/33767


    題名: 新進審計人員個人組織契合、組織公民行為及離職意圖之關連性研究 : 會計師事務所社會化戰術為外生變數
    其他題名: A study of the relationships among new auditor's person-organization fit, organizational citizenship behavior and turnover intention : regards socialization tactics in the public accounting firms as the exogenous variables
    作者: 李湘映;Li, Shiang-ying
    貢獻者: 淡江大學會計學系碩士班
    陳叡智;Chen, Jui-chih
    關鍵詞: 社會化戰術;個人組織契合;組織公民行為;離職意圖;Socialization Tactics;person-organization fit;Organizational Citizenship Behavior;Turnover intention
    日期: 2009
    上傳時間: 2010-01-11 04:31:42 (UTC+8)
    摘要: 本研究以會計師事務所新進審計人員為研究對象,採問卷調查法蒐集研究資料,以複迴歸驗證假說,藉由實證分析會計師事務所採用之社會化戰術,與審計人員個人組織契合、組織公民行為與離職意圖之關連性。研究結果發現,會計師事務所機構式社會化戰術之集體、連續、固定或伴隨戰術對審計人員個人組織契合有顯著正向影響。事務所若採用連續或伴隨戰術,或個人組織契合程度越高,或審計人員組織公民行為越高,如認同組織、不生事爭利等,則其離職意圖較低。此外,如個人組織契合度越高,則認同組織、願意協助同事、不生事爭利與自我充實等組織公民行為越顯著。
    This study analyzes the relationships among the socialization tactics of Certified Public Accounting (CPA) firms, new auditors’ person-organization fit, organizational citizenship behavior and turnover intention. It adopts questionnaire survey to collect data from the new employed auditors of CPA firm and uses multivariate regression to test hypothesis. The research findings suggest that collective, sequential, fixed or serial tactics a CPA firm implemented has significant positive impact on the auditor’s person-organization fit. In addition, if CPA firms use sequential or serial tactics, or auditors have higher person-organization fit, or auditors have stronger organizational citizenship behavior, such as recognized organization, interpersonal harmony, then auditors’ turnover intention is significantly lower. Finally, the higher person-organization is fit, the stronger organizational citizenship behavior an auditor will present.
    顯示於類別:[會計學系暨研究所] 學位論文

    文件中的檔案:

    檔案 大小格式瀏覽次數
    0KbUnknown196檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回饋