審計人員對領組賦權領導行為知覺、心理賦權及工作滿意度之關聯性研究—以我國四大會計師事務所為例

The Study of Relationship among Auditors’ Perceived Empowering Leadership Behavior, Psychological Empowerment and Job Satisfaction: A Case of the Big Four CPA Firms in Taiwan

劉晉豪(Chin-Hao Liu)

指導教授 ： 陳叡智

淡江大學/商管學院/會計學系碩士班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00356

摘要

現行會計師事務所多以審計團隊方式進行查核工作。由領組帶著組員遵照已規劃的查核計畫，分派工作給組員，除授權其組員執行查核工作並也協助及指導如何執行，充分展現著賦權領導行為。本研究透過審計人員心理賦權探究領組賦權領導行為對其之影響。此外，會計師事務所普遍存在的高離職率現象，過去研究顯示員工的工作滿意度可視為員工離職之前因，而被賦權之員工則能對其工作感受到較高的滿意程度。
本研究以問卷調查法分析審計人員對其直屬領組賦權領導行為的知覺、心理賦權與工作滿意度之關聯性。研究對象為我國四大會計師事務所之初階審計人員，共計回收有效樣本276份。研究發現審計人員對領組賦權領導行為知覺越高，心理賦權程度越高；審計人員之心理賦權程度越高，工作滿意度越高。研究也發現審計人員之心理賦權對領組賦權領導行為知覺與工作滿意度之關係具有部分中介效果；審計人員對領組賦權領導行為知覺則會直接正向影響審計人員的工作滿意度。

關鍵字

賦權領導行為 ； 心理賦權 ； 工作滿意度 ； 審計人員

並列摘要

Current accounting firms often proceed the audit by professional group. The seniors sign the mission to their members according to the planed audit programs. Not only delegating but also assisting and supervising them is fully showing the empowering leadership behaviors. The study aim to investigate how the seniors’ empowering leadership behaviors influent the auditors’ psychological empowerment. In addition, the high turnover rate is widespread in accounting firms, however, most researches confirmed the job satisfaction of employees can be a antecedent of employee turnover, besides empowered employees would feel more job satisfaction.
The research adopted questionnaire as the methodology to analyze the relationship among auditors’ perceived empowering leadership behavior, psychological empowerment and job satisfaction. The object of study was the entry-level auditors of the Big Four accounting firms in Taiwan, a total of 276 samples were effective. The results showed that auditors’ perceived empowering leadership influence directly positively on psychological empowerment, in addition, when the auditors feel more psychological empowerment, they get more job satisfaction. The study also found that the auditors’ psychological empowerment has the partial mediating effect between perceived empowering leadership behavior and job satisfaction. The auditors’ perceived empowering leadership behavior even directly influent their job satisfaction.

並列關鍵字

empowering leadership behavior ； psychological empowerment ； job satisfaction ； auditors

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