中 文 摘 要 本文研究目的是想瞭解高中、高職會計學教師工作滿意度及個人屬性(性別、年齡、婚姻狀況、教育程度、專業教育背景、證照取得、專業研習)、環境屬性(公私立學校、學校性質、學校規模、薪資待遇、教學年資、工作職務、授課節數、任教地區、任教科別)對工作滿意度之影響。 首先探討工作滿意相關文獻,歸納整理出研究理論基礎,藉以建立本研究基本架構,並將影響教師工作滿意之因素分為自我成就、進修求知、受賞識感、工作本身、行政督導、工作環境、薪資陞遷、人際關係八個構面,為更有助於釐清觀念與整體的研究,再將其歸類為「內在滿足因素」及「外在滿足因素」兩個因素。 接著根據研究目的編製「高中、高職會計學教師工作滿意度之問卷調查表」實施抽樣預試。再進行正式問卷調查,經群集抽樣取樣方式寄出公立學校教師問卷200份,私立學校教師問卷180份,回收有效樣本共317份,回收率84.75﹪。 調查資料以次數分配、百分比、皮爾森積差相關法、列聯交叉表、獨立樣本t檢定、ANOVA分析進行研究,具體結論如下: 一、高中、高職會計學教師工作總滿意度為「中度」滿意。 二、高中、高職會計學教師在各層面之工作滿意度依序為:「人際關係」、「工作本身」、「自我成就」、「薪資陞遷」、「進修求知」、「受賞識感」、「工作環境」、「行政督導」。 三、工作滿意構面與整體滿意之相關性,以「薪資陞遷」相關最高。 四、在個人屬性的工作滿意方面,高中、高職會計學教師不會因為性別及教育程度不同而影響工作滿意度。 五、在環境屬性的工作滿意方面,高中、高職會計學教師會因不同環境屬性變項而對工作滿意度有不同程度的影響。
ABSTRACT The main goal of this research is to probe the influence of the senior high school and commercial school accounting teachers’ personal attributes, including sex, age, marital status, level of education, professional educational background, certificated qualifications, professional research, and environmental attributes, including working in the public or private school, scale and characteristics of the school, salary, seniority, position, teaching hours, teaching areas, teaching departments, upon their working satisfaction. The theoretical structure is based on the literature review, which summarizes the factors influencing the teachers’ working satisfaction as eight dimensions: self accomplishment, further pursuit of education, sense of recognition, working task, administrative supervision, working environment, payment promotion and interpersonal relationships. These factors are divided into “internal satisfaction factors” and “external satisfaction factors”. According to the research goal, a questionnaire survey on “senior high school and commercial school accounting teachers working satisfaction” is made. The questionnaires are sent to 200 teachers working in public schools, and 180 teachers in private schools, on a cluster-sampling basis. The retrieval rate is 84.75%, with 317 questionnaires retrieved. Conclusions gained from statistical analysis of the gathered data with frequency distributions, percentage, Person-product-moment-correlation, linear cross tables, independent samples T-test, ANOVA analysis, are as follows: 1. The working satisfaction of the senior high school and commercial school accounting teachers is acceptably high. 2. The order of satisfaction, according to priority, is: “interpersonal relationships”, “working task”, “self accomplishment”, “payment promotion”, “further pursuit of education”, “sense of recognition”, “working environment”, and “administrative supervision.” 3. Payment promotion has the highest correlation with the working satisfaction. 4. In the personal attributes of working satisfaction, there are no significant differences between sexes and educational levels. 5. In the environmental attributes of working satisfaction, different factors influence the satisfaction to different extents.