員工工作績效對企業經營者非常重要，而在工作壓力下的員工是否會因為人格特質或是獎酬制度不同而影響本身的工作績效，是值得思考的議題。 本研究探討「工作壓力」、「人格特質」、「獎酬制度」及「工作績效」間的關係；將會計人員最常遇到之三種工作壓力產生來源：包括ERP系統之導入、IFRS的直接採用及組織變革，研究會計人員在面對壓力下是否會因不同的「人格特質」及「獎酬制度」等干擾變數而影響依變數「工作績效」。本研究採用問卷調查法進行實證研究。 研究結果顯示，個案公司會計人員會因環境變化而產生之工作壓力，會因不同人格特質及獎酬制度而影響工作績效，這項結果可作為個案企業在人事管理方面的參考。 Employee work performance is extremely important to corporate managers. Whether if employees’ work performance will be affected by difference in personality traits or reward system under work pressure is an issue merits further studying. The study probes into the relationship among "work pressure," "personality trait," "reward system," and "work performance"; taking into account the three most frequent source of work pressure for accounting personnel including introduction of ERP system, direct adoption of IFRS and organizational changes, analyzing whether is the accounting personnel be affected with the dependent variable "work performance" due to different "personality trait" and "reward system" under pressure. The study adopts questionnaire survey to conduct empirical study. The study result shows that the accounting personnel of case company will affect work performance due to different personality trait and reward system under the work pressure produced by changes in environment. This result can be used as reference in human resource management for the case company.
