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https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/52053
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| Title: | 組織倫理氣候認知、工作滿意度、組織承諾及工作績效之關連性研究 : 以會計人員為例 |
| Other Titles: | The relationships among perceived of ethical climate, job satisfaction, organization commitment, and job performance : a study of accountants |
| Authors: | 黃于庭;Huang, Yu-ting |
| Contributors: | 淡江大學會計學系碩士班
陳叡智;Chen, Jui-chih |
| Keywords: | 倫理氣候;工作滿意度;組織承諾;工作績效;Ethical Climate;jobs satisfaction;Organization commitment;job performance |
| Date: | 2010 |
| Issue Date: | 2010-09-23 16:35:46 (UTC+8) |
| Abstract: | 人才是企業最重要的資產，而組織文化、企業政策、工作環境、同事互動等皆為影響員工工作滿意度、留職意願及工作績效的重要因素，因此，如何建構良好的工作氛圍，提高員工的向心力，降低人才流失，儼然成為組織當今重要的議題。會計人員的工作繁複且具有時間壓力，經常需要加班，俾及時完成工作，並易受組織政策、制度或法規之影響，改變工作內容或方法。因此引發本研究探討組織倫理氣認知對會計人員工作滿意度、組織承諾及工作績效之影響。研究結果發現會計人員對組織倫理氣候之認知顯著影響其工作滿意度、組織承諾及工作績效；認知組織越偏向關懷型倫理氣候者，其工作滿意度、組織承諾及工作績效越高，認知組織越偏向功利型者，其工作滿意度、組織承諾及工作績效越低。此外，會計人員的工作滿意度越高，其組織承諾亦越高，且工作滿意度及組織承諾均顯著正向影響工作績效，顯示會計人員的工作滿足越高，對組織越有歸屬感及向心力，亦創造較高的工作績效。
Human resource is the most important asset of an organization. Organizational culture, company policy, working environment and colleagues’ interaction would have significant impact on employees’ job satisfaction, turnover, job performance and so on. Therefore, building a comfortable working atmosphere, promoting employees’ cohesiveness, decreasing turnover are becoming important issues. Accountants’ works are trivial and highly time pressured, also could be changed due to company policy or regulation. Therefore, the purpose of this research is to investigate the relationship among accountants’ perceptions of organization ethical climate, job satisfaction, organization commitment, and job performance. This results indicate that accountants’ perceptions of ethical climate have significant impact on their job satisfaction, organization commitment, and jop performance. The perception of caring climate has significant positive impact on job satisfaction, organization commitment, and job performance. The perception of instrumental climate has negative impact on job satisfaction, organization commitment, and job performance. Furthermore, accountants’ job satisfaction and organization commitment have significant positive impact on their job performance. |
| Appears in Collections: | [會計學系暨研究所] 學位論文
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