在全球化趨勢之下，企業往往成立海外據點強化在地經營，並藉由外派提升管理水準，如何遴選適任之外派人員亦成為跨國經營之重要議題。遴選外派人員時，除考量其專業及跨文化適應等能力外，外派意願亦顯重要，過去研究指出外派失敗的最主要原因即外派人員非自願性接受外派任務(Borstorff, Harris, Field & Giles, 1997)。由於外派需面對新鮮事物及工作壓力，亦需離開現職及家庭，因此員工之人格特質或生涯規劃亦可能影響外派之意願。隨著企業海外設廠或成立據點，以及會計師事務參與國際任務配合當地查核等情形日增，會計、稅務或審計等工作對海外營運具有重要性，其影響會計及審計人員外派意願之因素亦應重視。由於外派成敗與外派意願關係密切，引發本研究探討影響會計人員外派意願之因素。 本研究採問卷調查法，以台灣1000大企業之會計人員及參加國際聯盟之會計師事務所之審計人員為對象，探討其人格特質、生涯定向對外派意願之影響。研究發現：(一)會計人員之人格特質顯著影響其生涯定向；(二)越偏向外向型人格特質者外派意願越高；越偏向技術型、服務型或安全型生涯定向者外派意願越高。 Under the globalization, companies usually set up overseas business units to intensify local operation and upgrade management skill by expatriate mission. As accounting, taxation and auditing are important to oversea operations, the expatriating of accountants or auditors is increasing steadily. Since the success of expatriating is affected by expatriates’ willingness, it aims to investigate the factors impacting on accountants’ willingness to be expatriates. It applies questionnaire survey to study the accountants in Taiwan’s top 1000 companies and the auditors in the member of international accounting firms. The findings suggest that the accountants’ personality traits significantly affect their career anchors. In addition, more extroversive traits, or more technical, service or security anchoring the accountants have, are they more willing to expatriating.
