本研究採用問卷調查法蒐集研究資料，以複迴歸分析驗證假說，藉由實證瞭解會計人員在成就動機、工作特性、專業承諾與工作績效間之關連性。研究結果發現成就動機之精熟對專業承諾之專業努力意願與及工作績效有顯著正向影響。成就動機之工作導向對專業承諾之專業努力意願及專業認同有顯著正向影響。工作特性之工作重要性對專業承諾具有顯著正向影響。成就動機之工作導向及工作特性之回饋性對任務績效具有顯著正向影響。工作特性之技能變化性對任務績效具有顯著負向影響；專業承諾之專業認同對脈絡績效有顯著正向影響。專業承諾之留業傾向對脈絡績效則有顯著負向影響。因此，企業若能瞭解會計人員成就動機傾向，重視會計工作特性，將有助於提升會計專業承諾及增進工作績效。 This study aims to analyze the relationship among achievement motivation, job characteristic, professional commitment and job performance of accountants. The research adopts questionnaire to collect data from accountants and uses multivariate regression to test hypothesis. The research findings suggest that the mastery of achievement motivation has significant positive impact on the effort of professional commitment and job performance. The work orientation of achievement motivation has significant positive impact on the effort or the value of professional commitment. The task significance of job characteristics has significant positive impact on professional commitment. The work orientation of achievement motivation or the feedback of job characteristics has significant positive impact on task performance. The skill variety of job characteristics has significant negative impact on task performance. The value of professional commitment has significant positive impact on the contextual performance of job performance. The retention of professional commitment has significant negative impact on contextual performance. Therefore, if an enterprise understands accountants' tendency toward achievement motivation, attaches importance to job characteristics, then professional commitment and job performance will be enhanced.
