The Causal Model of Self-Control's Effect on the Relationship between Workload, Work Anxiety and Emotional Exhaustion

自我控制影響工作負荷、工作焦慮、情緒耗竭之因果模式分析

劉祥得(Hsiang Te Liu) ； 林秀璟(Hsiu-Ching Lin)

《通識論叢》 20期 (2017/06) Pp. 53-74

摘要

Tax service organizations had transformed the traditional policy of 'tax administration' into 'taxation service', for the reason to provide taxpayers with more convenient, efficient, considerate and faster services to enhance citizen satisfaction in Taiwan. The mediating and moderating role of tax officers' self-control between workload, work anxiety and emotional exhaustion were examined in this study. This study collected 468 valid tax officers who worked at public revenue organization in Taiwan with the method of random sampling and employed structural equation modeling(SEM) to justify hypotheses being explored. The results show that: workload positively affected work anxiety and emotional exhaustion; impulse control, overcoming resistance positively affected emotional exhaustion and work anxiety; impulse control and overcoming resistance partially mediated the relationship between workload, work anxiety and emotional exhaustion; overcoming resistance moderated the relationship between workload and work anxiety.

關鍵字

Workload ； work anxiety ； emotional exhaustion ； impulse control ； overcoming resistance

並列摘要

稅務服務機關已從傳統的稅務行政，轉化為稅務服務，以提供繳稅者更多便利、迅速的服務，並提高其滿意認知。稅務公務員自我控制，如何中介或調節工作負荷和工作焦慮、情緒耗竭間的關係，是本研究的重心。本研究蒐集稅務公務員有效樣本468 份，以驗證式因素分析檢驗所設立的假設。研究結果證實，工作負荷正向影響工作焦慮、情緒耗竭；衝動控制、克服抗拒正向影響工作焦慮和情緒耗竭；衝動控制、克服抗拒部分中介工作負荷和工作焦慮、情緒耗竭間的關係；克服抗拒調節工作負荷和工作焦慮間的關係。

並列關鍵字

工作負荷 ； 工作焦慮 ； 情緒耗竭 ； 衝動控制 ； 克服抗拒