會計人員人際溝通能力、情緒智力、衝突與工作滿意度之關連性研究

A Study on the Relationship between Communication Skills, Emotional Intelligence, Conflicts and Job Satisfaction among Accountants

李淑芬(SHU-FEN LEE)

指導教授 ： 陳叡智

淡江大學/管理學院/會計學系碩士在職專班/碩士(2010年)

https://doi.org/10.6846/TKU.2010.00658

摘要

全球變化快速，會計人員之角色由回顧型的事後管理，轉變為前瞻型的決策參與，與各部門的工作更為緊密，也更容易因不瞭解雙方業務及流程而產生衝突，進而影響其工作滿意度。本研究旨在探討會計人員人際溝通能力、情緒智力、衝突與工作滿意度之關連，採問卷調查法蒐集研究資料，以企業會計人員為研究對象，採便利抽樣方式發放問卷。
研究結果發現會計人員溝通動機與溝通技巧正向影響其工作滿意度，自我情緒察覺與情緒管理亦正向影響其工作滿意度。然與其他部門之關係衝突負向影響其工作滿意度，任務衝突則對工作滿意度不具顯著影響。研究亦發現會計人員溝通知識可降低部門間的關係衝突，但人際溝通能力與情緒智力之其他構面並無法降低與其他部門間之衝突。

關鍵字

人際溝通能力 ； 情緒智力 ； 衝突 ； 工作滿意度 ； 會計人員

並列摘要

In keeping pace with the changing world, accountants nowadays not only undertake traditional tasks, but as well as possessing an effective and wide understanding of various tasks throughout the company including analyzing skills for improving performance. Thereby, this research focuses on the relationship between accountant’s communication skills, emotion intelligence and conflict, whether job satisfaction will be affected by cross-department conflicts, caused by communications skills and emotional intelligence. This research uses the questionnaire survey to collection research material, focus on accounting staffs as the object of study.
Research findings indicated that the accountants’ communication motivations and skills have significant positive impacts on their job satisfaction. In addition, the relationship conflicts with other departments’ members have significant negative impact on accountants’ job satisfaction, but task conflict does not. The findings also suggest that accountants’ communication knowledge can reduce conflicts with departments’ members, but other concepte of communication skills and emotional intelligence do not reduce conflicts with other departments’ members.

並列關鍵字

Communication Skills ； Emotion Intelligence ； Conflict ； Job Satisfaction ； accountant

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