會計人員應用可控性原則與角色壓力的關聯性

The Association between the Application of Controllability Principle and Role Stress of Accountants

曾國瑋(Kuo-Wei Tseng)

指導教授 ： 陳玉麟

中原大學/商學院/會計研究所/碩士(2015年)

https://doi.org/10.6840/cycu201500262

摘要

本研究將探討可控性原則、角色模糊及角色衝突之間的關聯性。研究結果發現，會計人員應用可控性原則對於角色模糊有顯著的負向影響。此外，會計人員應用可控性原則對於角色衝突有顯著的負向影響。

關鍵字

可控性原則 ； 角色模糊 ； 角色衝突

並列摘要

This research explores the association of controllability principle and role ambiguity, as well as the association of controllability principle and role conflict. The results of this study reveal two important findings. First, controllability principle has a negative influence on the role ambiguity of the accountants. Second, controllability principle has a negative influence on the role conflict of the accountants.

並列關鍵字

Role ambiguity ； Role conflict ； Controllability principle

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