以計劃行為理論探討大型會計師事務所審計人員之知識分享行為—團隊氣候及領導風格為外生變數

A Study of auditors’ knowledge sharing behavior in the large public accounting firms based on the Theory of Planned Behavior: Regards Team Climate and Leadership Style as the Exogenous Variables

王奕偉(Yi-Wei Wang)

指導教授 ： 陳叡智

淡江大學/管理學院/會計學系碩士班/碩士(2008年)

https://doi.org/10.6846/TKU.2008.00430

摘要

會計師事務所為知識密集服務業，透過知識管理可提升服務品質及效率。知識分享是組織推動知識管理的最大障礙，因此良好的團隊氛圍及主管領導風格是否可提升知識分享的意圖或行為，為本研究之主要動機。本研究以Ajzen (1991)之計劃行為理論為基礎，採問卷調查法蒐集資料，並以層級迴歸分析驗證假說，探討會計師事務所團隊氣候與主管領導風格對審計人員知識分享意圖及行為之影響。
研究結果發現知識分享意圖對知識分享行為具有顯著正向影響，知識分享之態度及主觀規範對知識分享意圖具有顯著正向影響。「高關懷」團隊氣候對知識分享之態度、主觀規範及認知行為控制具有顯著正向影響；交易型領導風格對知識分享之主觀規範具有顯著正向影響。因此，會計師事務所若能改善審計人員對知識分享之態度，重視團隊氣候加強團隊成員間之互動，並對於知識分享行為給予獎勵與支持，則將有助於提升知識分享意圖，進而增進知識分享行為。

關鍵字

知識分享 ； 計劃行為理論 ； 團隊氣候 ； 領導風格

並列摘要

As public accounting firms belong to knowledge intensive service industry, therefore they ought to manage knowledge to improve their service quality and efficiency. Knowledge sharing is however the biggest obstacles when implementing knowledge management. Therefore, this study aims to understand whether team climate and leadership style have impact on knowledge sharing intention or behavior. It is based on the Theory of Planned Behavior proposed by Ajzen (1991) to investigate the relationships among team climate, leadership style and the auditors’ knowledge sharing behavior of the Big Four public accounting firms in Taiwan.
The research adopts questionnaire to collect data and uses hierarchical regression to test hypothesis. The researching findings suggest that the auditors’ knowledge sharing intention has significant positive impact on the knowledge sharing behavior. Their attitude toward knowledge sharing or subjective norms of knowledge sharing has significant positive impact on their knowledge sharing intention. “High Care” team climate has significant positive impact on the attitude toward knowledge, subjective norms and perceived behavioral control of knowledge sharing. Transactional leadership style has significant positive impact on the subjective norms of knowledge sharing. Therefore, if accounting firms can improve auditors’ attitude toward knowledge sharing, strengthen the interaction between team members, support and reward knowledge sharing behavior, then the intention and behavior of knowledge sharing will be enhanced.

並列關鍵字

knowledge sharing ； Theory of Planned Behavior ； team climate ； leadership style

參考文獻

沈其泰，黃敏萍、鄭伯壎，2004，團隊共享心智模式與知識分享行為：成員性格特質與性格相似性的調節效果，管理學報，第21卷第5期，553-570。

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Ajzen, I., 1991, The theory of planned behavior, Organizational Behavior and Human Decision Processes, 50(2):179-211.