- 學位論文
公立中小學主辦會計人員工作輪調知覺、工作壓力及工作滿意度之關聯研究
A Study of the Relationships amongst the Job Rotation Perception, Job Stress and Job Satisfaction of the Public Primary and Secondary School Chief Accounting Officers
摘要
政府部門主辦會計人員因其業務性質特殊，具獨立的人事管理規範及運作體制，其職期為四年，期滿應予遷調。公立學校之主辦會計人員有時須兼辦他項業務，且輪調通常跨機關甚或跨地區，輪調對其之影響實有異於其他公務人員。因此，本研究以台北市、新北市公立中小學主辦會計人員為對象，採問卷調查法蒐集資料，分析其工作輪調知覺與工作壓力及工作滿意度之關係。 實證結果發現公立中小學主辦會計人員認同工作輪調的效益，且對工作負荷感受較大的壓力，但整體而言對工作尚稱滿意。近一步分析三者之關係，發現主辦會計人員之工作輪調知覺對工作壓力有顯著負向影響，對工作滿意度有顯著正向影響。工作壓力對工作滿意度則有顯著負向影響。此外，工作壓力對工作輪調知覺與工作滿意度之關係具有部分中介效果。
並列摘要
The government accountants have independent personnel management norms and operating systems due to the special characteristics of their job, and need to rotate every four years. However, the Chief Accounting Officers in the public schools unlike the other government accountants. They have to share school’s business and their job rotations usually across different schools even different regions. Therefore, this study uses the questionnaire survey to collect data from the Chief Accounting Officers of the public primary and secondary schools in the Taipei City and the New Taipei City, in order to understand the relationships amongst their job rotation perception, job stress and job satisfaction. The empirical results show that the responders generally agree with the benefits of the job rotation, and feel stressed on the workload, but are overall satisfied with their job. A further analysis suggests that the responders’ job rotation perception has a significant negative impact on their job stress, and a significant positive impact on their job satisfaction. In addition, their job stress has a significant negative impact on their job satisfaction. Lastly, their job stress has a partial mediating effect on the relationship between their job rotation perception and their job satisfaction.