主計人員與業務單位人員組織衝突之研究-以南投縣鄉鎮市公所為例

Organizational Conflicts between Accounting and Administrative Staff: A study on Local Town Halls

簡耀群(Yao-Chun Chien)

指導教授 ： 陳嫈郁

國立暨南國際大學/人文學院/公共行政與政策學系碩士在職專班/碩士(2017年)

摘要

在政府機關當中，主計人員與業務單位人員長期存在衝突的情況。本研究之目的為探討主計人員與業務單位人員間發生衝突的原因、情況及對組織的影響，並根據研究結果提出衝突管理上的建議。
本研究採用質性研究，採取「文獻分析法」、「深度訪討法」及「立意抽樣法」三種研究方法。透過文獻之蒐集及分析，探討組織衝突及衝突之相關理論，彙整出造成組織衝突的因素、衝突過程及衝突管理之方式，以設計訪談大綱，內容主要包合「組織衝突的原因」、「現行制度對之探討」、「組織衝突的過程及影響」及「組織衝突管理」四個方向。本研究以立意抽樣之方式選取南投縣鄉鎮市公所之主計人員與業務單位人員為對象進行深度訪談。研究發現「目標不一致」、「認知差異」、「個人特質不同」、「溝通及互動不良」及「組織制度不完備」皆是造成雙方衝突的因素。而現行的體制的探討上，主計人員之人事管理制度，及身為幕僚單位之職責，也會造成主計人員與業務單位人員之衝突。另外本研究亦從「溝通協調」及「制度結構」兩個面向來蒐集各種衝突管理的方法。
根據研究結果分析對主計人員、業務單位人員、目前的制度和未來相關研究，提出衝突管理及研究方向上之建議。

關鍵字

主計人員 ； 業務單位人員 ； 組織衝突

並列摘要

There are always conflicts between Accounting and Administrative staff in government organizations. This study mainly discusses and analyzes the causes, situations, and effects of the conflicts between Accounting and Administrative staff; and brings up suggestions of conflicts management based on the analysis.
This is a qualitative study and three study methods, "literature review", "in-depth interview", and "purposive sampling", are adopted. By literature review, the theory of organizational conflicts which includes the causes, process, management of conflicts was obtained and organized. This study sampled Accounting and Administrative staff of local town Halls in Nantou County. On the basis of the theory of organizational conflicts, the outline of depth interview was constructed, which contains "the causes of organizational conflicts", "discussion on current system", "the process and effects of organizational conflicts", "organizational conflicts management" these fours subjects. According to the analysis, "inconsistent goals", "cognitive differences", "personality differences", "unsuccessful negotiation and interaction", and "defective organization system" all are the causes of conflicts between Accounting and Administrative staff. Besides, the current human resources management and the duty of Accounting staff also cause many problems. On the other hand, this study acquired methods of organizational conflicts management from "communication and negotiation" and "organization system and structure".
According to the analysis and conclusion, there are some suggestions for the Accounting staff, Administrative staff, and studies in the future.

並列關鍵字

Accounting staff ； Administrative staff ； Organizational conflicts

參考文獻

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