企業會計人員之專業能力、角色知覺及人格特質與工作滿足關係之研究

The Study on the Relationships among Professional Competences, Personal Characteristics, Role Perception, and Job Satisfaction of Accountants in Business.

梁淑惠(Shu-Hui Liang)

指導教授 ： 王居卿 ； 黃振豊

淡江大學/管理學院/會計學系碩士在職專班/碩士(2006年)

https://doi.org/10.6846/TKU.2006.00743

摘要

傳統會計人員的工作多著重在記帳與數字運算，往往給予人的刻板印象是會計人員只是一個「財務歷史記錄員」。但是現代企業所處的環境瞬息萬變又競爭激烈，企業必須以更快速的腳步來因應環境來考驗，才得以達到生存及成長的目標; 基此，現代會計人員唯有在充分具備專業能力且重新清楚自己的角色定位下，才能在企業組織中發揮其價值及功能。
本研究在探討現代企業中會計人員的「專業能力」、「人格特」、「角色知覺」與工作滿足」之關係，以期在當今變化快速的經濟環境中，使會計人員能清楚瞭解本身應具備何種專業能力及該扮演何種角色，以追求高的工作滿足，確實發揮會計的功能，進而提升企業的競爭力。本研究之資料收集採問卷調查法，針對天下雜誌2004年台灣地區1,000大企業進行抽樣實証研究。
本研究之主要發現如下:
(1)在角色變項(包括自我角色知覺及企業的角色期望)「財務報表編製者」、「資訊整「資訊整合及分析者」、「內部溝通者」、「協助管理決策者」、「監督控制者」等五個構面中，「內部溝通者」與「協助管理決策者」的角色知覺與角色期望有顯著差異。整合合及分析者」、「內部溝通者」、「協助管理決策者」與「監督控制者」等五個構面中，「內部溝通者」與「協助管理決策者」的角色知覺與角色期望有顯著差異。
(2)專業能力(包括會計專業能力、人際溝通能力、資訊運用及整合能力、瞭解企業環境能力能力與學習研究能力等五個構面)與人格特質、角色知覺及工作滿足有部分顯著相關。
(3)人格特質(包括配合度、盡心性、外向性、情緒穩定性與開放性等五個構面)與專業能力、角色知覺及工作滿足有部分顯著相關。
(4)工作滿足(包括內在滿足與外在滿足二個構面)與專業能力、人格特質及角色知覺有部分顯著相關。

關鍵字

專業能力 ； 角色知覺 ； 人格特質 ； 工作滿足

並列摘要

Traditional job of accounting staffs mainly focuses on bookkeeping and number calculating , which always offers a stereotype simply as a “ financial history recorder”; however, the environment of modern industry is ever changing and severely competitive, the industry has to response to the environmental challenge with faster pace in order to survive and grow.
This research explores the relationships among professional competences, personal characteristics , role perception and job satisfaction of the accounting staffs in modern industry. We hope the findings of this study will allow them to understand clearly the professional ability they should have and the role they should play in the current fast changing economic environment, then ahead to pursue higher work satisfaction, elaborate the accounting function indeed and furthermore elevate the industrial competitiveness. Questionnaire survey method is adopted in the research, which carries out the sample testifying research on the 1,000 main industries in Taiwan area of year 2004 selected in Common Wealth magazine.
Some major findings as followings:
(1) In the five aspects of the role variables (including self- role perception and role anticipation) which include “financial form editor and organizer”, “ informational integrator and analyzer”, “ internal communicator”, “assisting management decision maker” and “supervising controller”, there is obvious difference between the role perception and role expectations in “ internal communicator” and “assisting management decision maker”.
(2) Professional competencies (consist of accounting professional ability, personal communication ability, information application, integration ability, understanding ability of the industrial environment, and learning and research ability.) is partial correlation with personal characteristics, role perception and job satisfaction.
(3) Personal characteristics (consist of level of cooperation, character of devotion, extroversion, emotional stableness and character of open mind.) is partial correlation with professional competences, role perception and Job satisfaction.
(4) Job satisfaction (consist of internal and external satisfaction.) is partial correlation with professional competencies, personal characteristics, role perception.

並列關鍵字

Professional Competences ； Role Perception ； Personal Characteristics ； Job Satisfaction

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