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    Title: 會計師事務所員工知覺上司領導風格對工作績效之影響 : 以信任為中介變數
    Other Titles: The effects of accounting firms employee's perception of supervisor's leadership style on job performance, trust as a mediator
    Authors: 黃文豪;Haung, Wen-Hau
    Contributors: 淡江大學會計學系碩士班
    謝宜樺;Hsieh, Yi-Hua
    Keywords: 領導風格;工作績效;信任;會計師事務所;leadership;job performance;Trust;accounting firms
    Date: 2012
    Issue Date: 2013-04-13 11:30:16 (UTC+8)
    Abstract: 會計師事務所為運用學識及專業提供認證、財務、會計、稅務及諮詢等相關服務之產業,事務所另一特徵是以小組為單位執行工作任務,因此領導者的領導行為與領導結果成為一重要議題,又因以小組行為的關係,信任被視為一影響的重要因素,有鑒於以往垂直信任相關文獻以領導者對部屬的信任與部屬對領導者的信任居多,但根據社會心理學家的論點,被領導者的主觀知覺才是影響行為的重點,故本研究依循社會心理學家的論點,以被領導者的感受做一系列的探討,以期研究結果提供領導、信任與工作績效相關文章。

    本研究採用問卷調查法蒐集資料,並採用迴歸分析驗證假說。研究結果顯示領導風格與工作績效各構面中,體恤因素顯著正向影響任務、職場倫理績效;結構因素顯著正向影響任務績效、脈絡績效、職場倫理績效。在信任的中介效果上,信任在領導風格與工作績效間,具有顯著的中介效果。對上司信任在領導風格各構面與職場倫理績效間,具有顯著中介效果。知覺被上司信任,在領導風格各構面對任務績效績效間有顯著中介效果。知覺被上司信任,在領導風格各構面對脈絡績效績效間有顯著中介效果。知覺被上司信任,在領導風格各構面對職場倫理績效績效間有顯著中介效果。
    Accounting firm is a kind of industry offerring assurance service, financial, accounts, tax, and consulting service by application of professional knowledge. Another trait of accounting firm is that frims execute task by team of unit; therefore, leadership style and result become a significant issue. Because of firms performed by teamwork, trust is considered an influential factor. In view of previous literature filled with subordinates’ trust in leader and leaders’ trust in subordinate; nevertheless, based on social psychologists’ view, subordinates’ perception of the trust is the crucial point. Consequently, this article follows social psychologists’ view to do a series of examination to increase literature which concern about leadership, trust, and job performance.
    The research adopts questionnaire survey to collect data, and examines hypothesises by regression analysis. These findings suggest that consideration factor has a positive impact on task performance and workplace ethics performance; structure factor has a positive impact on task performace, contextual performance, and workplace ethics performance. Trust significantly mediates between leadership style and job performace. Subordinates’s trust in superior significantly mediates between leadership style and workplace ethics performance. Subordinates’ perception of the trusted by superior significantly mediates between leadership style and task performace. Subordinates’ perception of the trusted by superior partially mediates between leadership style and contextual performace. Subordinates’ perception of the trusted by superior significantly mediates between leadership style and workplace ethics performance.
    Appears in Collections:[會計學系暨研究所] 學位論文

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