組織變革認知、人員工作、生活滿意度之關聯性研究-以憲兵主計人員為例

A Correlation Study on Organizational Change Recognition,Employees’ Work and Life Satisfaction - An Example of MP’s Accountant

洪憲修(Hsien-Hsiu Hung)

指導教授 ： 李弘暉

元智大學/管理學院/管理研究所/碩士(2007年)

https://doi.org/10.6838/YZU.2007.00043

摘要

現代企業為了適應變動的經營環境，必須採取更新穎經營策略，加上不斷的作業精簡與組織型態的改變，期望以更簡化的架構、更多的授權來快速的因應外界變化，政府各機關亦若是，目前國軍所推動的「精實案」、「精進案」即配合政府施政方針，逐年推展；在組織變革推動的過程中，對其成員的工作、生活滿意度是否造成影響，為現階段研究國軍組織變革影響不可或缺的重要課題之一。 政府各項施政策略的推行，皆攸關預算執行，在有限的資源下，作最適的資源配置，發揮其最大功效，主計機構實居重要角色之一；而主計人員被賦予內部審核及內部控制之重責，執行各項工作時必須遵循相關法令規定，在組織變革過程中，常因其非屬主戰單位，而成為首要精簡對象之一，所佔的人數比例已較其他專業人員為低；因組織調整，常使個人的作息習性改變、社交活動和進修時間皆受到嚴重的影響，國內對於各職類人員工作滿意度的研究頗多，但甚少研究軍中人員工作滿意度和生活滿意度之間的關係。 因此，本研究之目的即在探討組織變革下憲兵主計人員工作、生活兩者之間的關係為何？及其相互關係及影響為何？以提供各界參考，透過問卷的方式，從196份有效問卷中，進行相關之統計分析，歸納出以下幾項研究結論： 一、組織變革認知與工作滿意度的整體有顯著之正向關係，表示員工對於組織變革所帶來的改變，贊同程度越高，因此反應在工作的滿意度也越高。 二、組織變革認知與生活滿意度的整體有顯著之正向關係，表示對於組織變革的認同度越高，生活的滿意度也越高；而對於員工來說，整體的生活滿意度，主要以「溝通程度認知」佔較重的解釋變項，顯示員工很注重與上級長官的溝通程度。 三、工作滿意度與生活滿意度的整體有顯著之正向關係，表示員工的工作滿意度越高，對於生活滿意度的提升程度就最高，根據分析顯示員工對於工作上的成就感，還有工作量的分配，以及本身能力是否能勝任工作都相當在意。 四、生活滿意度與工作滿意度的整體有顯著之正向關係，表示員工生活滿意程度越高，對於工作滿意程度也越高，根據分析員工如果有良好的休閒生活，妥善規劃假期，調劑在職場上的疲憊身心，對於工作滿意度的提升越有幫助。 五、不同婚姻狀況與組織變革認知、工作滿意度及生活滿意度各構面有顯著差異，未婚者在「組織變革認知」與構面「變革效益認知」、「前程發展認知」及「溝通程度認知」上認同度大於已婚者，已婚者在工作滿意度子構面「薪資所得」、「與他人的人際關係」以及生活滿意度子構面「經濟狀況」、「親屬關係」上的認同感大於未婚者。 六、不同性別對於組織變革認知及子構面溝通程度認知有顯著差異，表示在性別差異下，所產生的認知也不同，且男性的認同感高於女性。

關鍵字

組織變革認知 ； 主計人員 ； 工作滿意度 ； 生活滿意度

並列摘要

In order to cope with the fluctuating operating environment, modern enterprises must adopt more innovative strategies. In addition, as the trend for trimming operations and changing the type of organization continues, enterprises all expect to take the measures of more simplified framework and authorization to quickly respond to the external changes. Each institute in the government is no exception. “The Armed Forces Refining Program” and “the Armed Forces Streamlining Program” currently promoted in the military year by year are the measures taken to comply with the government’s policies. During the process of promoting organizational change, whether there is any impact on the work and life satisfaction for employee is one of the key issues that are essential to look into when we study the impact of organizational change in the military at current stage.
To carry out government’s policies and strategies, it is always a concern as to how the budget stands. To be able to make the most appropriate allocation of limited resources to achieve their utmost efficiency, accounting department indeed plays one of the critical roles. Though accountants are given the heavy duty of internal auditing and control, and they must adhere to the relevant laws and regulations when doing their jobs, during the process of organizational change, however, they usually become the primary target to be cut as they belong to non-combat unit. So their number is already less than other professional personnel in percentage. Due to structural adjustment, personal habits often have to be changed, and the time for social activities and advanced study is severely affected. There are quite a number of studies on work satisfaction for people of different professions in the country, but few studies have been conducted to look into the relationship between military personnel’s work and life satisfaction.
Therefore, this study aims to discuss the relationship between the work and life of MP’s accountant under the organizational change, and how they relate to and affect each other for the reference of all circles. Through questionnaire survey, a total of 196 effective questionnaires were analyzed with statistics methods, and the research results were summarized in the following conclusions:
1) There is a significant positive relationship between organizational change recognition and overall work satisfaction, which indicates that the more the staffs agree to the changes following the organizational change, the more they are satisfied with their work.
2) There is a significant positive relationship between organizational change recognition and overall life satisfaction, which indicates that the more the staffs identify themselves with the organizational change, the more they are satisfied with their lives. In terms of staffs’ overall life satisfaction, the independent variable, “communication recognition”, accounts for interpretive variable with higher weight, which indicates that staffs regard the communication with their senior officers highly.
3) There is a significant positive relationship between work satisfaction and overall life satisfaction, which indicates that the more the staffs are satisfied with their work, the more the level of life satisfaction can be increased. According to the analysis, staffs rather care about having a sense of achievement from work, the distribution of work volume and whether they are competent in their work.
4) There is a significant positive relationship between life satisfaction and overall work satisfaction, which indicates that the more the staffs are satisfied with their lives, the more they are satisfied with their work. According to the analysis, if staffs have better leisure times and well-organized vacations to ease up their tiredness on the job, it is more helpful for increasing their work satisfaction.
5) There is a significant difference between different marital status regarding various dimensions of organizational change recognition, work and life satisfaction. The singles identify themselves more with “organizational change recognition” and its different dimensions of “change effect recognition”, “career development recognition” and “communication level recognition” than the married. The married identify themselves more with the sub-dimensions “salary” and “interpersonal relationship with others” of work satisfaction and sub-dimensions “economic standing” and “family relationship” of life satisfaction than the singles.
6) There is a significant difference between different genders regarding organizational change recognition and sub-dimension of communication level, which indicates that with different genders, the recognition is different as well and males’ sense of identification is higher than females’.

並列關鍵字

organizational change recognition ； accountant ； work satisfaction ； life satisfaction

參考文獻

68.陸圴玲，1998，「台灣地區生活品質研究概況」，中華衛誌，第17 卷，p442-457。

101.劉淑娟，1999，「罹患慢性病老人生命態度及生活滿意度之探討」，護理研究，第7卷第4期，p24-35。

1.丁虹，1987，企業文化與組織承諾之關係研究，政治大學企業管理研究所博士論文。

3.尹衍樑，1988，組織變革策略對組織承諾之影響研究— 以潤泰工業股份有限公司電腦化為例，政治大學企業管理研究所博士論文。

6.王清全，2004，組織變革過程中不確定因素之探討─以中華電信民營化為例，成功大學企業管理研究所碩士論文。