臺灣博碩士論文加值系統

角色壓力影響工作滿足過程之研究
－以雲林、嘉義縣（市）政府主計室外派人員為例
摘 要
本研究旨在探討雲林、嘉義縣(市)政府主計室外派人員在角色壓力影響工作滿足過程。從相關理論文獻分析和問卷調查結果，獲得結論、建議。以降低角色壓力，提高組織承諾之參考。
本研究對象為雲林、嘉義縣(市)政府主計室外派人員為主。所得資料分別以百分比，單因子變異數分析，及Scheffe事後多重比較分析等統計方法進行分析。根據實証調查結果，本研究結論歸納如下：
一、 在主計室組織承諾三個構面，情感性的承諾中年齡越大者越有情感。主管人員高於非主管人員，在國中服務者情感最高；規範性承諾是高中職畢業者大於大學畢業者。
二、 派駐單位組織承諾三個構面，僅情感性的承諾中服務於國中者高於國小服務者。
三、 主計室組織承諾對角色壓力而言，規劃性承諾有顯著相關；工作滿足方面，情感性承諾在內在滿足有顯著相關。
四、 派駐單位組織承諾對角色壓力而言，情感性、持續性、規劃性均無關；工作滿足方面，情感性承諾在內在滿足及持續性承諾在外在滿足方面有顯著相關。
五、 不同的工作特性(自主權、超然獨立及專業知識)在整體角色壓力上有顯著差異。
六、 不同的工作特性(自主權、超然獨立、專業知識及對別人影響力)在整體工作滿足上有顯著差異。
關鍵詞：角色壓力、組織承諾、工作特性、工作滿足。

The Study of the Impact of Role Stress on Job Satisfaction
— A Case Study of Accountants on Local Government of Yun — Lin County Chia-Yi County and Chia-Yi City
Abstract
The purpose of the study is to discuss the impacts of role stress on job satisfaction about the assigned-out accountants of Yun-Lin County, Chia-Yi County and Chia-Yi City Governments. From the analysis of related thesis and the results of the investigative questionnaire, the conclusions will be recommended for the references of reducing the role stress and promoting the organizational commitment.
The target personnel for the research are the accountants who were assigned to other subordinate units by Yun-Lin County Chia-Yi County and Chia-Yi City Governments. Data collected were processed and analyzed by percentage, one-way ANOVA, and Scheffe method. According to the results of the investigation, the conclusions of the research are as the followings:
1. Among the three commitments to the accounting department: the older and managerial accountants showed higher affective commitment; the personnel who were assigned to junior high school have highest affection. As for the normative commitment, the personnel who graduated from high schools or vocational high schools have higher commitment than that of those who graduated from colleges.
2. Among the commitments to the units assigned, only the personnel working for junior high schools have higher affective commitment than those working for elementary schools.
3. The organizational commitment of the accounting departments to the role stress, there is a significant correlation on the normative commitment. As for the job satisfaction, only affective commitment has significant correlation on the internal satisfaction.
4. The organizational commitment of the units assigned, to the role stress, has no correlation among the affective commitment, the continuous commitment, and the normative commitment. As for the job satisfaction, there is a correlation between the internal satisfaction of affective commitment as well as the external satisfaction of continuous commitment.
5. The different working characteristics (autonomy, independence, and professional knowledge) have significant differences on the whole role stress.
6. The different working characteristics (autonomy, independence, professional knowledge, and the influential) have significant differences on the whole job satisfaction.
Keywords: role stress, organizational commitment, job characteristic, job satisfaction.

目　　　錄
目錄．．．．．．．．．．．．．．．．．．．．．．．．．．．．．i
表目錄．．．．．．．．．．．．．．．．．．．．．．．．．．．iv
圖目錄．．．．．．．．．．．．．．．．．．．．．．．．．．．．vi
第一章 緒論．．．．．．．．．． ．．．．．．．．．．．．1
１.１ 研究背景與動機．．．．．．．．．．．．．．．．1
１.２ 研究目的．．．．．．．．．．．．．．．．．．．．2
１.３ 研究流程．．．．．．．．．．．．．．．．．．．．3
１.４ 研究方法．．．．．．．．．．．．．．．．．．．．5
１.５ 研究限制．．．．．．．．．．．．．．．．．．．．5
第二章 文獻探討．．．．．．．．．．．．．．．．．．7
２.１ 角色壓力的內涵．．．．．．．．．．．．．．．．7
２.１.１ 角色衡突．．．．．．．．．．．．．．．．．．．．7
２.１.２ 角色負荷．．．．．．．．．．．．．．．．．．．9
２.１.３ 角色模糊．．．．．．．．．．．．．．．．．．．．9
２.２ 組織承諾．．．．．．．．．．．．．．．．．．．．10
２.２.１ 組織承諾的意義和分類．．．．．．．．．．．．．．10
２.２.２ 組織承諾與信任關係．．．．．．．．．．．．．．．12
２.２.３ 組織承諾的前因及後果相關變項．．．．．．．．．16
２.３ 工作滿足理論．．．．．．．．．．．．．．．．．．19
２.３.１ 工作滿足定義．．．．．．．．．．．．．．．．．．19
２.３.２ 工作滿足理論．．．．．．．．．．．．．．．．．．19
２.３.３ 影響工作滿足因素．．．．．．．．．．．．．．．．24
２.４ 角色壓力與工作滿足相關的研究．．．．．．．．．．29
２.４.１ 個人屬性變項與角色壓力、工作滿足之實證研究．．．30
２.４.２ 工作壓力與工作滿足之實證研究．．．．．．．．．．32
第三章 個案背景與研究設計．．．．．．．．．．．．．．．33
３.１ 個案描述．．．．．．．．．．．．．．．．．．．．33
３.２ 研究架構．．．．．．．．．．．．．．．．．．．．36
３.３ 研究命題．．．．．．．．．．．．．．．．．．．．36
３.４ 研究設計．．．．．．．．．．．．．．．．．．．．38
３.５ 研究工具．．．．．．．．．．．．．．．．．．．．39
３.６ 資料分析方法．．．．．．．．．．．．．．．．．47
第四章 實證結果與分析．．．．．．．．．．．．．．．．．48
４.１ 樣本分析．．．．．．．．．．．．．．．．．．．．48
４.２ 個人屬性在組織承諾、角色壓力、工作滿足構
面上差異分析．．．．．．．．．．．．．．．．．．50
４.２.１ 對主計室的組織承諾．．．．．．．．．．．．．．．50
４.２.２ 對派駐單位的組織承諾．．．．．．．．．．．．．．53
４.２.３ 個人屬性對角色壓力之影響．．．．．．．．．．．55
４.２.４ 個人屬性對工作滿足的影響．．．．．．．．．．．．57
４.３ 主計室組織承諾、角色壓力、工作滿足之間的
關係．．．．．．．．．．．．．．．．．．．．．．58
４.３.１ 主計室組織承諾及角色壓力相關分析．．．．．．．．58
４.３.２ 主計室組織承諾及工作滿足相關分析．．．．．．．．59
４.４ 派駐單位組織承諾、角色壓力、工作滿足之間
的關係．．．．．．．．．．．．．．．．．．．．．60
４.４.１ 派駐單位組織承諾及角色壓力相關分析．．．．．．．60
４.４.２ 派駐單位組織承諾及工作滿足相關分析．．．．．．．61
４.５ 工作特性與角色壓力之間的關係．．．．．．．．．62
４.６ 工作特性與工作滿足之間的關係．．．．．．．．．67
第五章 結論與建議．．．．．．．．．．．．．．．．．．．72
５.１ 研究結論．．．．．．．．．．．．．．．．．．．．72
５.２ 研究建議．．．．．．．．．．．．．．．．．．．．73
５.３ 後續研究建議．．．．．．．．．．．．．．．．．．75
參考文獻．．．．．．．．．．．．．．．．．．．．．．．．．．．76
附錄一　 問卷調查表．．．．．．．．．．．．．．．．．．84
附錄二 問卷調查統計表（一）．．．．．．．．．．．．．．90
附錄三　 問卷調查統計表（二）．．．．．．．．．．．．．91
附錄四　 問卷調查統計表（三）．．．．．．．．．．．．．．92
表　目　錄
表2-1 主計人員角色模糊之構面描述．．．．．．．．．．．．．．11
表2-2 組織承諾的定義及分類．．．．．．．．．．．．．．．．．13
表2-3 工作滿足之定義．．．．．．．．．．．．．．．．．．．．20
表2-4 個人屬性變項與角色壓力、工作滿足之實證研究．．．．．．30
表2-5 工作壓力與工作滿足之實證研究．．．．．．．．．．．．．32
表3-1 問卷發放及回收情形．．．．．．．．．．．．．．．．．．39
表3-2 角色壓力量表．．．．．．．．．．．．．．．．．．．．．41
表3-3 工作滿意量表．．．．．．．．．．．．．．．．．．．．．42
表3-4 主計室組織承諾量表．．．．．．．．．．．．．．．．．45
表3-5 派駐單位組織承諾量表．．．．．．．．．．．．．．．．．46
表4-1 個人變數樣本資料統計表．．．．．．．．．．．．．．．．49
表4-2 個人屬性變項對主計室組織承諾構面上差異之分析．．．．51
表4-3 個人屬性變項對主計室組織情感性的承諾構面之Scheffe多
重比較．．．．．．．．．．．．．．．．．．．．．．．．52
表4-4　個人屬性變項對主計室組織規範性的承諾構面之Scheffe多
重比較．．．．．．．．．．．．．．．．．．．．．．．．53
表4-5 個人屬性變項對派駐單位組織承諾構面上差異之分析．．．．54
表4-6 個人屬性變項對派駐單位組織承諾情感性的構面之Scheffe
多重比較．．．．．．．．．．．．．．．．．．．．．．．55
表4-7 個人屬性對角色壓力影響．．．．．．．．．．．．．．．．55
表4-8 個人屬性對角色壓力之Scheffe多重比較．．．．．．．．56
表4-9 個人屬性對工作滿足的影響．．．．．．．．．．．．．．．57
表4-10 個人屬性對工作滿足之Scheffe多重比較．．．．．．．．58
表4-11 主計室組織承諾及角色壓力之相關分析．．．．．．．．．58
表4-12 主計室組織承諾及工作滿足之相關分析．．．．．．．．．59
表4-13 派駐單位組織承諾及角色壓力之相關分析．．．．．．．．60
表4-14 派駐單位組織承諾及工作滿足之相關分析．．．．．．．．61
表4-15 工作特性與角色壓力之相關分析．．．．．．．．．．．．63
表4-16 自主權對整體角色壓力及角色衝突之Scheffe多重比較．．．63
表4-17 超然獨立對整體角色壓力、角色衝突及角色模糊之Scheffe
多重比較．．．．．．．．．．．．．．．．．．．．．．．65
表4-18　專業知識是否足以應付對整體角色壓力及角色衝突之Scheffe
多重比較．．．．．．．．．．．．．．．．．．．．．．．66
表4-19　工作特性與工作滿足之相關分析．．．．．．．．．．．．68
表4-20　內在滿足與工作特性之Scheffe多重比較．．．．．．．．．69
表4-21　外在滿足與工作特性之Scheffe多重比較．．．．．．．．．70
表4-22　整體滿足與工作特性之Scheffe多重比較．．．．．．．．．70
圖 目 錄
圖1-1 研究流程圖．．．．．．．．．．．．．．．．．．．．．．4
圖2-1 組織承諾．．．．．．．．．．．．．．．．．．．．．．16
圖2-2 組織承諾的前因後果模式．．．．．．．．．．．．．．．．17
圖2-3 工作滿足前因後果相關變項．．．．．．．．．．．．．．．26
圖2-4 決定工作滿足因素假設模式．．．．．．．．．．．．．．．28
圖3-1 縣、市政府主計室行政系統圖．．．．．．．．．．．．．35
圖3-2 本研究之研究架構．．．．．．．．．．．．．．．．．．．37
圖4-1　目前主計工作是否超然獨立．．．．．．．．．．．．．．．64
圖4-2　主計工作不超然獨立之主要原因．．．．．．．．．．．．65
圖4-3　從事主計工作最需要協助項目．．．．．．．．．．．．．67

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