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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/94187

    Title: 會計人員人格特質、生涯定向與外派意願之關聯性研究
    Other Titles: Study on the relationships between accountants' personality trait, career anchor and willingness to be expatriates
    Authors: 楊雅涵;Yang, Ya-Han
    Contributors: 淡江大學會計學系碩士班
    Keywords: 人格特質;生涯定向;外派意願;會計人員;Personality Trait;career anchors;expatriate willingness;Accountants
    Date: 2013
    Issue Date: 2014-01-23 14:07:12 (UTC+8)
    Abstract: 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。
    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.
    Appears in Collections:[會計學系暨研究所] 學位論文

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