工作特性與專業能力對會計人員留任意願之影響－以文化契合度為干擾變數

The Influence of Job Characteristics and Professional Competence on Accountant Stay Intention-The Moderating Effect of Culture Fit

簡美雪(Mei-Hsueh Chien)

指導教授 ： 黃曼琴

淡江大學/管理學院/企業管理學系碩士在職專班/碩士(2012年)

https://doi.org/10.6846/TKU.2012.01052

摘要

論文名稱：工作特性與專業能力對會計人員留任意願之影響－以文化契合度為干擾變數 頁數：82
校系(所)組別：淡江大學 企業管理學系碩士在職專班
畢業時間及提要別： 100學年度第2學期 碩士學位論文提要
研究生：簡美雪 指導教授： 黃曼琴 副教授
論文提要內容：
面對全球化的激烈競爭，先掌握住優秀人才，就等於掌握了未來贏的先機；產業競爭日益劇烈，有愈來愈多的學者與專業人士指出，人力資本的保有與累積，是企業得以永續經營的重要指標，更是未來市場競爭的致勝關鍵。本研究透過250份樣本，藉以探討會計人員之工作特性與自我專業能力高低，是否會對會計人員之留任意願與否造成影響；以及個人與組織文化契合度是否會干擾會計人員之工作特性與專業能力影響會計人員之留任意願的關係。
研究結果證實會計人員的工作特性及專業能力，對會計人員的留任意願皆有顯著影響；文化契合度對會計人員的工作特性及專業能力與其留任意願並不會產生干擾作用。當變項子構面加入時，結果顯示：
(一)、會計人員認知工作重要性與組織和諧成長取向文化契合的交互作用會正向干擾認知工作重要性對留任意願的影響。
(二)、會計人員認知工作自主性與組織和諧成長取向文化契合的交互作用會負向干擾認知工作自主性對留任意願的影響。
(三)、會計人員認知溝通整合力與組織績效競爭取向文化契合的交互作用會負向干擾認知溝通整合能力對留任意願的影響。
(四)、會計人員認知學習研究力與組織績效競爭取向文化契合的交互作用會正向干擾認知工作重要性對留任意願的影響。
本研究經實證結果及分析顯示：會計工作者年資愈長、專業能力相對愈強，其留任意願相對愈高，建議組織重視會計人員工作重要性及工作自主性，並強化整體專業能力；另文化契合度會影響會計人員的留任，尤其在績效競爭取向的文化組織中，會計人員溝通能力、學習研究能力與留任意願的關係會受到此種文化的干擾。所以管理組織中工作者是否與組織某種文化契合仍是管理者應重視的主要課題。
關鍵字：工作特性;專業能力;文化契合度;留任意願;會計人員

關鍵字

工作特性 ； 專業能力 ； 文化契合度 ； 留任意願 ； 會計人員

並列摘要

Title of Thesis： The Influence of Job Characteristics and Professional Competence on Accountant Stay Intention-The Moderating Effect of Culture Fit Total pages:82

Key word: Job Characteristics; Professional Competence; Culture Fit; Intention to stay; Accountants

Name of Institute: Executive Master’s Program of Business Administration (EMBA)
in General Management, Tamkang University

Graduate date: June , 2012 Degree conferred: Master

Name of student: Mei-Hsueh Chien Advisor: Man-Chin Huang
簡美雪 Associate professor
黃曼琴 副教授
Abstract:
In the face of the fierce competition of globalization, companies hold the talents is to grasp the opportunities to win the future. The industrial competition becomes more and more intense, and there are more and more scholars and professionals have pointed out that reserving and accumulation of human resources is not only an important indicator of the sustainable operation, but also the key to success of the market competition in the future. There are 250 samples in this study, to examine whether the accountants’ job characteristics and level of self-professional competence will have any impact on the accountants’ intention to stay. In addition, whether the culture fit between the individual and organization will interfere in the accountants’ job characteristics and professional competence and thus affect the accountants’ staying intention.
The results confirm both job characteristics and professional competence of accountants have significant impacts on the accountants’ staying intention while culture fit will not interfere with both job characteristics and professional competence of accountants and won’t affect the accountants’ staying intention. When it joins the variable sub-dimensions, the results show that:
(1) Accounants realize the interaction of the fit between the importance of the work and the harmony growth oriented organization will positively interfere with accountants’ intention to stay.
(2) Accounants realize the interaction of the fit between the independence of the work and the harmony growth oriented organization will negatively interfere with accountants’ intention to stay.

(3) Accounants realize the interaction of the fit between the ability of communication and integration and the performance competition oriented organizations will negatively interfere with accountants’ intention to stay.

(4) Accounants realize the interaction of the fit between the ability of learning and researching and the performance competition oriented organization will positively interfere with accountants’ intention to stay.
In this study, the empirical results and analysis: the longer years of experience the accountants have, the stronger prefessional competence they have, and they will have the higher intention to stay. It is recommended that the organizations emphasize the importance of work and job autonomy of accountants, and strengthen the overall professional competence. On the other hand, cultural fit will affect the accountants’ staying intention, especially in the performance competition oriented cultural organizations, the relationship between the communication skills and learning research ability of the accountants and the intention to stay will be interfered. Whether workers in the organization fit with the culture of organization is still the main topic of the managers should pay attention.

並列關鍵字

Job Characteristics ； Professional Competence ； Culture Fit ； Intention to stay ； Accountants

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