新進審計人員工作壓力與離職傾向關聯性之探討

The Relationship Between Job Stress of New Hire Staff Auditor and Turnover Intention

林柏儀(Po-Yi Lin)

指導教授 ： 黃振豊 ； 孔繁華

淡江大學/商管學院/會計學系碩士班/碩士(2014年)

https://doi.org/10.6846/TKU.2014.00015

摘要

會計師事務所每年之高流動率，不僅會降低對客戶的服務品質，更會造成組織經驗傳承的斷層，如何留住新進人才便是會計師事務所當前面臨的重要課題。因此，本研究即以問卷調查的方式，探討會計師事務所新進審計人員之工作壓力與離職傾向的關聯性，並利用結構方程模式驗證假說。研究結果發現：新進審計人員工作壓力會透過職業倦怠與組織承諾等中介變數的影響，產生離職傾向。也就是說，新進審計人員在遇到工作壓力時，並不會直接產生離職傾向，反而是一種漸進式的。當新進審計人員承受過多的壓力時，會逐漸對工作產生倦怠感，抑或是降低對組織的忠誠感，待倦怠感高到某一程度或是忠誠度極低時，離職傾向便油然而生。因此，根據本研究的結果，事務所可以在指派審計人員執行工作前，使其了解工作內容、程序，以及在不影響工作品質的前提下，將工作量適當的分配給每位員工，也許就能夠降低審計人員工作壓力之程度，並且降低職業倦怠及離職傾向。

關鍵字

新進審計人員 ； 工作壓力 ； 離職傾向

並列摘要

While the accounting firms today have histories of high staff turnover, an abnormal turnover rate would not only affect the quality of the service, but also make a gap between the experienced and inexperienced staff. Therefore, facing such high turnover rate, the most important things to the firms is how to retain the talents in enterprise. The purpose of this study is to explore the relationship between job stress of new hire staff auditor and turnover intention. We distribute questionnaires to new hire staff auditor and verify our hypothesis by Structural Equations Modeling (SEM). Our empirical results indicate that burnout and organizational commitment served as mediator to the relationship between job stress of new hire staff auditor and turnover intention. When facing job stress, new hire staff auditor is not likely to have turnover intention immediately, but it will happen gradually. In other words, new hire staff auditor will gradually suffer from burnout or reduce loyalty to the organization he belongs to, if he is continuously overloaded with too much pressure. When his feeling of burnout rise to a certain level or his loyalty is reduced to minimum extent, the turnover intention will happen. Therefore, according to this research, before giving assignment to the auditors, accounting firms need to make them understand their job descriptions and working procedures. Besides, the firm also needs to make proper allocation of the jobs to its employees without compromising the quality. Hopefully, the situation of job stress, burnout and turnover intention experienced by auditors may be improved.

並列關鍵字

New Hire Staff ； Job Stress ； Turnover Intention

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