記帳人員對採用企業會計準則之不確定性認知與專業承諾的關聯性─知覺組織支持之調節效果

The Relationship Between Uncertainty Cognition and Professional Commitment of Bookkeeper After the Adoption of Enterprise Accounting Standard : The Moderating Effect of Perceived Organizational Support

陳冠享(Guan-Xiang Chen)

指導教授 ： 李秋燕

朝陽科技大學/管理學院/會計系/碩士(2017年)

摘要

我國中小企業自2016年起實施企業會計準則，本研究探討事務所記帳人員面對此變革所致之不確定性認知，及該認知對從事記帳行業專業承諾之影響；此外，並探討記帳人員所知覺事務所對員工的支持程度對不確定性認知與專業承諾關係之調節效果。
本研究以問卷方式進行，研究對象為會計師或記帳士事務所之記帳從業人員，有效問卷計102份。結果發現事務所記帳從業人員不確定性認知之角色負荷構面對專業承諾之規範性承諾構面具負向影響；知覺組織支持正向影響專業承諾；知覺組織支持在不確定性認知之角色負荷構面與專業承諾之持續性承諾具調節效果，本研究假說獲得部分支持。

關鍵字

不確定性認知 ； 專業承諾 ； 知覺組織支持 ； 企業會計準則

並列摘要

Since 2016, small- and medium-sized enterprises in Taiwan have begun implementing the Enterprise Accounting Standards. In this study, the uncertainty cognition experienced by firm bookkeepers following these changes, as well as the effect of this cognition on their professional commitment, were investigated. In addition, the moderating effect of bookkeepers’ perceived organizational support for employees on the relationship between uncertainty cognition and professional commitment was explored.
A questionnaire survey method was adopted. Questionnaires were distributed to bookkeepers working in accounting or bookkeeping firms, and a total of 102 valid questionnaires were returned. The study results showed that role load (a dimension of uncertainty cognition) exhibited a negative effect on normative commitment (a dimension of professional commitment), that perceived organizational support demonstrated a positive effect on professional commitment, and that perceived organizational support moderated the relationship between role load and continuance commitment (a dimension of professional commitment) among the respondents. These results partially supported the study hypotheses.

並列關鍵字

Uncertainty Cognition ； Professional Commitment ； Perceived Organizational Support ； Enterprise Accounting Standard

參考文獻

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