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研究生:杜佩蘭
研究生(外文):Pey-Lan Du
論文名稱:組織承諾、角色衝突與工作滿足及其相關因素之研究-以高雄市政府主計處外派人員為例
論文名稱(外文):A case study about the organizational commitment, role conflict, relevant factors and job satisfaction of the expatriate accountants of the Bureau of Accounting & Statistics at Kaohsiung City Government
指導教授:黃英忠黃英忠引用關係
指導教授(外文):Ing-chung Huang
學位類別:碩士
校院名稱:國立中山大學
系所名稱:人力資源管理研究所
學門:商業及管理學門
學類:其他商業及管理學類
論文種類:學術論文
論文出版年:1999
畢業學年度:87
語文別:中文
論文頁數:113
中文關鍵詞:組織承諾情感性承諾持續性承諾規範性承諾角色衝突關說工作特性工作滿足
外文關鍵詞:organizational commitmentaffective commitmentcontinuous commitmentnormative commitmentrole conflictlobbyingjob characteristicsjob satisfaction
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主計制度為我國所獨創,多年以來,主計制度推行的結果,使政府預算制度步入正軌,由於社會經濟環境的快速變化,國家政事日趨複雜,致使主計人員工作重點不僅在於防止財務弊端,同時也肩負著健全國家財政,確保各項政務順利推展的重責大任。高雄市政府主計處為民國六十八年七月一日改制後由原省府的主計室成為今日的主計處,主計處擁有機構數為56個公務單位51所學校及3個事業單位的會計室,30個公務單位及65所學校的會計員;共有員額523人,外派主計人員為413人。當主計人員派駐於高雄市政府主計處所屬的會計單位服務時,在組織編制上主計人員隸屬於高雄市政府主計處,但在業務的行使上卻必須配合派駐單位的需要,屬於特殊的雙首長制,具有兩種組織承諾,且容易造成角色衝突的存在,而影響主計人員的工作滿足;因此本研究以外派主計人員為研究對象,除研究組織承諾、角色衝突及工作滿足外,亦對主計工作中的關說情形及主計的工作特性對工作滿足的影響作探討。共發出413份問卷,有效回收問卷為373份,經由相關、迴歸、層級迴歸及變異數等統計分析後,得到結果如下:

1.在主計處組織承諾的三個構面,情感性承諾中男性大於女性、主管人員高於非主管人員;持續性承諾中亦是主 管人員高於非主管人員;規範性承諾是男性大於女性。

2.對派駐機關的組織承諾的三個構面,情感性承諾中男性的情感性承諾高於女性;高中、高職亦高於大學程度者 。

3.面對派駐機關的衝突及面對主計處的衝突和不論是主計處情感性承諾及規範性承諾或派駐機關的情感性承諾及 規範性承諾皆呈顯著負相關;工作特性和組織承諾、工作滿足呈正相關,和角色衝突呈負相關;關說和角色衝 突呈正相關。

4.主計處持續性承諾及派駐機關持續性承諾較高者,其面對派駐機關的衝突較高。

5.派駐機關的情感性承諾較高者相較於派駐機關的情感性承諾低者,其內在滿足較高;主計處規範性承諾愈高外 在滿足愈高,派駐機關情感性承諾及派駐機關規範性承諾愈高,則外在滿足愈高;主計處持續性承諾高者且派 駐機關規範性承諾也高時,所感受的外在滿足感較主計處持續性承諾高者且派駐機關規範性承諾低者高;派駐 機關情感性承諾較高或派駐機關規範性承諾較高者,其一般滿足相對較高。

6.工作特性會透過角色衝突而影響工作滿足及關說亦會透過角色衝突進而影響工作滿足。
The accountants at the Bureau of Accounting & Statistics of Kaohsiung City Government are employees of the government but being assigned to other units due to the business necessity. Owing to their main job function-neutral supervising, these accountants are facing dual managerial systems, and some conflicts from both their role-plays and lobbyists as well. This thesis is to study further about the job satisfaction of these accountants under such a special working environment.

Research variables include organizational commitment to the Bureau of Accounting & Statistics, organizational commitment to the assigned units, role conflict, job characteristics, job satisfaction and lobbying. Among them, while role conflict is acting as a mediating variable, both commitments which consist of affective, continuous and normative dimensions, lobbying and job characteristics are the independent variables and job satisfaction which includes internal, external and general satisfaction is the dependent variable.

The results of this research indicate as follows:

(1) For the organizational commitment to the Bureau of Accounting & Statistics, males have higher affective commitment and normative commitment than females. Managerial levels have higher affective commitment and continuous commitment than non-managerial levels.

(2) For the organizational commitment to the assigned units, males have higher affection commitment than females. Accountants whose education background at the high-school or vocational-school level have higher affective commitment than those who are bachelors. Nevertheless, education level shows a significant difference on normative commitment, however, there''s no significant difference between the two groups under Scheffe test.

(3) Both affective and normative commitments to the Bureau of Accounting & Statistics are highly negatively correlated with those to the assigned units. In addition, job characteristic is significantly positively correlated with organizational commitment and job satisfaction, but negatively correlated with role conflict.

(4) Lobbying has positive correlation with role conflict.

(5) Accountants who have higher continuous commitments both to the Bureau of Accounting & Statistics and the assigned units feel more discordant in assigned units.

(6) The normative commitments both to the Bureau of Accounting & Statistics and the assigned units are in proportion to the external satisfaction. The affective commitment to the assigned units is correlated with the internal satisfaction. Besides, either affective or normative commitment to the assigned units has a direct effect on the general satisfaction.

(7) While role conflict is acting as a mediating variable, both job characteristics and lobbying are correlated with job satisfaction.
第一章 緒論
第一節 研究背景
第二節 研究動機
第三節 研究目的
第二章 文獻探討
第一節 工作滿足
第二節 組織承諾
第三節 角色衝突
第四節 工作特性、角色衝突與工作滿足
第五節 關說
第三章 研究方法
第一節 研究架構
第二節 研究假設
第三節 研究變項定義與衡量
第四節 衡量工具
第五節 抽樣方法
第六節 資料處理與分析方法
第七節 研究限制
第四章 研究結果與討論
第一節 各研究變項之描述性統計分析
第二節 個人特徵與組織承諾
第三節 組織承諾、角色衝突、工作特性與工作滿足之間的關係
第四節 不同程度的組織承諾對角色衝突的影響
第五節 不同程度的組織承諾對工作滿足的影響
第六節 工作特性、關說、角色衝突與工作滿足之關係
第五章 結論與建議
第一節 結論
第二節 建議
一、中文部份
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