領導風格與組織文化對組織效能之影響－以中小型會計師事務所為例

The Impact of Leadership Style and Organizational Culture on Organizational Performance - to small and medium-sized accounting firms as an example

周吟香(Yin-Hsiang Chou)

指導教授 ： 洪英正

共同指導教授 ： 文馨瑩

淡江大學/管理學院/全球華商經營管理數位學習碩士在職專班/碩士(2009年)

https://doi.org/10.6846/TKU.2009.01023

摘要

會計師在面對逐漸艱難的執業環境，中小型會計師事務所在競爭激烈的夾縫中求生存，如何能有效經營管理以維持甚或提升獲利，是當前十分重要的議題。因此本研究期待找出會計師事務所提升組織效能的關鍵因素，藉以為組織創造優勢競爭力及更高的附加價值，並提供當前會計師事務所管理者提供參考。
本研究主題在於探討主管領導風格及組織文化對組織效能影響之研究。利用文獻與實證方式，針對台灣地區中小型會計師事務所之員工進行調查，期透過本研究，找出影響組織效能之因素，及不同人口統計變項與組織效能間之關係，以提供會計師事務所管理者提升組織效能之參考。
本研究採量化之問卷調查法，針對台灣地區中小型會計師事務所之員工，進行便利抽樣，有效問卷共181份。經過因素分析與集群分析後，本研究將主管領導型態區分為「績效型」與「人際型」兩種；在組織文化部份，則區分為「創新型」、「中庸型」及「保守型」三種。並有以下之主要發現：

1.不同領導型態與組織文化在組織效能上會有顯著差異。
2. 領導型態與組織文化對組織效能有顯著影響。
3. 部分不同的不同人口統計變項之員工在組織效能上會有顯著差異。

關鍵字

領導風格 ； 組織文化 ； 組織效能

並列摘要

As accountants facing the increasingly difficult practice environment, small and medium-sized accounting firms are placed in a highly competitive environment to survive, how can effective management help to maintain or even enhance the profits which is an very important topic. This study therefore looks forward to enhance the accounting firm to identify key factors for organizational effectiveness, and by these means through which organizations can create competitive advantage and higher value-added. In this study the current management accounting firms are targets for providing references.

The purpose of this study is to explore the theme of competent leadership style and organizational culture to study their effects on organizational effectiveness. Literature review and empirical survey are used as methods for small and medium-sized accounting firms in Taiwan to investigate the employees’ attitudes. A view through the research help to identify factors that influence organizational effectiveness, and find out whether there are significant differences on organizational effectiveness by different demographic variables in order to provide accounting firm management to enhance organizational effectiveness from the reference.
This study used a questionnaire survey with convenient sampling, aimed at small and medium-sized accounting firms’ staff in Taiwan. A total of 181 valid questionnaires. After factor analysis and cluster analysis, this study will be in charge of leading types of areas and classified as "performance-based" and "human-type" two part , in organizational culture it is divided into "innovative", "average" and "conservative" three types. And the main results are found as follow:

1.There are significant differences on organizational effectiveness by different leadership patterns and of organizational culture.
2. Leadership and organizational culture have significant impacts on organizational effectiveness.
3. There are significant differences on organizational effectiveness by different demographic variables .

並列關鍵字

leadership style ； organizational culture ； organizational effectiveness

參考文獻

薛富井（2008），會計師事務所的經營與挑戰，會計研究月刊，第266期，頁60-61。

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