審計機關員工工作價值觀、工作態度與離職傾向之相關研究─以主管領導風格為干擾變項

A Study on the Relationships among Work Value’s , Work Attitude and Turnover Tendency of Audit Agency Staff — Leader Style as a Moderator

張雅雲(Ya-Yun Chang)

指導教授 ： 張鐵軍

朝陽科技大學/管理學院/企業管理系/碩士(2012年)

摘要

近年來審計機關人員，呈現較高的離職(或轉調)現象，因而造成必須不斷培訓新進人員，耗費大量的人力與物力，對審計績效之提昇，也間接產生負面的影響。Robbins(2011)則認為工作價值觀是影響個人態度與行為的一種信念，是個人選擇職業時的重要影響因素之一，若是所選的職業，無法契合個人工作價值觀，將會導致個人對工作的不滿足的行為與態度。基此，本研究旨在瞭解政府審計人員之工作價值觀、工作態度與離職傾向之關聯性，及主管領導風格是否對工作價值觀與工作態度構成干擾效果。
本研究採行便利抽樣，以經辦中央政府與地方政府審計業務之政府審計機關各5個單位，其未兼任主管職務之政府審計人員為調查對象，共計發出266份問卷，回收有效問卷239份。研究結果顯示：一、政府審計人員工作價值觀之成就感、利他二個因素，對工作態度三個構面均呈顯著的正相關影響；二、政府審計人員工作價值觀之安全感等其他四個因素，亦對工作態度之組織承諾與工作滿足有顯著的正相關；三、政府審計人員工作態度中之組織承諾，對離職傾向呈現顯著的負相關；四、政府審計人員工作態度之工作投入對離職傾向呈現正相關，此一結果與以往研究有顯著不同，其原因可能由於政府審計人員屬公務體系，受限於相關法規與體制僵化，致使工作投入與工作成效的回報不一定成比例，因而易形成反組織機構的「矛盾情節」，即個人對組織工作投入愈多，但工作成效卻無法呈現等比效果，如政府審計人員對於查核業務投入愈多心力，反而可能遭受各方的壓力愈高(如同儕的排擠或其他人員的道德勸說等)、或對工作執行況想要徹底加以改變，但所能達成的改善效果卻有限，故容易因而引發挫折感，進而導致負面情緒的離職傾向。

關鍵字

審計人員 ； 工作價值觀 ； 工作態度 ； 離職傾向 ； 主管領導風格

並列摘要

In recent years, the audit staff presented a higher attrition (or job transfer) phenomenon, thus resulting in the need of constantly training new staff, consuming a lot of manpower and resources, which has an indirect negative implication to auditing effectiveness and performance advancement. Robbins (2011) believes that work values are a belief which affect individual attitudes and behavior. It is one of the important influential factors in the personal choice of occupation. If the elected career is not in alignment with an individuals work values, it will lead to job dissatisfaction and in turn poor work behavior and attitudes. Based on this, the purpose of this research is to explore the relationship among work values, work attitudes and turnover tendency of government audit staffs, and to examine potential interference effects caused by top level managers'' leadership style.
Convenience sampling method was employed to survey non-executive audit staffs of five central and local government audit agencies. There were 239 returned questionaries out of 266 issued. Research results show: First, significant positive correlation can be concluded among the government auditors'' sense of accomplishment, altruistic behavior and work attitudes.Second, the sense of security of government audit staffs'' work values in addition to the other four main factors, and the work manner towards organization commitment and job satisfaction also show significant positive correlation. Third, an obvious negative correlation was found between work attitude toward organization committee and turnover tendency of government audit staffs.
Fourth, the government audit staffs'' work attitudes of job involvement revels positive relationship to the turnover tendency. This result is significantly different to previous studies. It may be due to the government audit staffs belonging to a public service system which is subject to relevant laws, regulations and institutional rigidity. The work involvement may not be proportional to work effectiveness. Thus anti-organization "contradiction" now easily formed. Although individuals may have higher involvement toward the organization, the performance can not reveal a proportional effect. If the government audit staffs invest more effort in auditing, they may receive higher pressure from various parties (such as peer exclusion, or other personals moral persuasion, etc.), or the desire to drive change of work situations which can lead to frustration due to the achievable improvement being limited. These led to the initial setback feeling, then causing the negative mood toward turnover tendency.

並列關鍵字

audit staff ； work value ； work attitude ； turnover tendency ； leader style

參考文獻

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