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    Title: 領導風格、工作特性與工作滿足關係之探討 : 中央部會會計機構為例
    Other Titles: Relationships among leadership style,job characteristics and satisfaction : an empirical study of accounting offices in central government
    領導風格工作特性與工作滿足關係之探討
    Authors: 王紀全;Wang, Chi-Chung
    Contributors: 淡江大學公共行政學系公共政策碩士在職專班
    黃一峯
    Keywords: 領導風格;工作特性;工作滿足;Leadership Style;Job characteristics;Job Satisfaction
    Date: 2011
    Issue Date: 2011-12-28 18:29:08 (UTC+8)
    Abstract: 我國政府會計部門負責歲計、會計及決算工作,其功能在健全政府財政,提升資源運用效益,以增進政府財務的效能。惟近年來,因應社會及科技環境變遷,行政院積極推動政府組織再造,將原有的37個二級機關整編為29個二級機關,組織合併後,會計的工作也面臨了功能及制度的挑戰,中央部會會計人員首當其衝,如何凝聚中央部會會計同仁的向心力,除培養專業知能外,如何透過中央部會會計機構主辦會計領導風格及各機構工作特性,來帶動會計人員工作滿足,實值做深入之研究。

    本研究之目的是探討中央部會會計機構會計人員的領導風格、工作特性對工作滿足之關聯性研究,係採用問卷調查法,並以中央部會會計機構會計人員為研究對象。共計發放400份問卷,回收329份,回收率約為82.25% ,剔除無效問卷6份,回收有效問卷共計323份,有效回收率為80.75%。

    本研究採取SPSS統計視窗軟體作為統計分析的工具,針對樣本資料做因素分析、信度分析、描述性統計、t檢定分析、單因子變異數分析、皮爾森相關分析及迴歸分析分析方法。本研究發現如下:
    一、中央部會會計機構會計人員的個人特徴(性別、婚姻、年齡、教育程度、工作職務及工作年資)對領導風格、工作特性及工作滿足有部分顯著差異。
    二、各會計機構主管領導風格對員工工作滿足有部分顯著影響。
    三、各會計機構之工作特性對員工工作滿足有顯著影響。
    四、各會計機構主管領導風格與工作特性之交互作用對員工工作滿足有部分顯著影響。

    本研究依據上述研究發現,分別對部會計機構主管及未來研究提出建議,以供參考。
    Accounting departments of our government are responsible for budgeting, accounting and auditing, and serve to strengthen government finance, enhance resource utilization efficiency, and improve the government’s financial performance. The Executive Yuan has been actively implementing government organizational restructuring in response to social and technological environment changes in recent years, and merged the original 37 second-level agencies into 29 second-level agencies. However, this has brought challenges to accounting in terms of function and system. The first to be affected are accounting personnel in central government agencies. Besides uniting them together and cultivating their professional competencies, how leadership style and Job characteristics of each agency bring Job satisfaction to accounting personnel is worth further study.
    The purpose of this study is to explore the relationship between leadership style, Job characteristics, and Job satisfaction of accounting personnel in central accounting agencies. This study employs a questionnaire survey using accounting personnel of central accounting agencies as subjects. A total of 400 questionnaires were handed out, 329 were returned, a return rate of roughly 82.25%. After discarding 6 invalid questionnaires, a total of 323 valid questionnaires were collected, a valid return rate of 80.75%.
    This study uses SPSS as a tool for statistical analysis, and applied factor analysis, validity analysis, descriptive statistics, t-test analysis, one-way ANOVA, Pearson correlation analysis and regression analysis to samples.
    Findings of this study are as follows:
    I. Individual characteristics (gender, marital status, age, education, position and
    seniority) of accounting personnel in central accounting agencies show partial
    significant differences in leadership style, Job characteristics and Job
    satisfaction.
    II. The leadership style of supervisors in each accounting agency had partial
    significant effect on Job satisfaction of employees.
    III. The work characteristics of each accounting agency had significant effect on the
    Job satisfaction of employees.
    IV. The interactive effects of leadership style of
    V. supervisors and Job characteristics of accounting agencies had partial significant
    effect on the Job satisfaction of employees.
    Based on the findings above, this study proposes recommendations to
    supervisors of accounting agencies and future research directions.
    Appears in Collections:[公共行政學系暨研究所] 學位論文

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