臺灣博碩士論文加值系統

　　溝通能力已被視為會計專業成功必備的一項重要技能，而溝通能力之良窳又與溝通恐懼有關；此外，自我效能會影響與工作有關的行為，且會產生長期效應。故本研究以溝通恐懼量表、一般自我效能量表與社交自我效能量表為工具，探討會計界中人口變項對溝通恐懼之影響，並進而探究溝通恐懼對自我效能之影響關係。
　　本研究之實證結果發現，人口變項中的性別、教育程度與身份等因素對於溝通恐懼程度皆有顯著影響，而職位層級與工作年資之因素，雖與溝通恐懼程度呈負向關係，但其差異皆未達統計顯著水準。在溝通恐懼對自我效能之影響方面，會計從業人員之溝通恐懼程度與一般自我效能及社交自我效能呈負向關係，雖並非每種溝通情境之係數皆達統計顯著水準，但其係數仍皆為負數。
　　此外，本文尚以「專家訪談」方式，探究溝通恐懼的形成原因，並將其區分為「共同原因」和「特定原因」兩類，並提供改善會計從業人員溝通恐懼程度的因應策略，以提昇職場上的自我效能。

In this paper, I use Personal Report Communication Apprehension, General Self-Efficacy Scale and Social Self-Efficacy Scale to test accountants’ communication apprehension level in different group differences and explore the relationship between communication apprehension and self-efficacy.
Empirical results show that communication apprehension scores are significantly different in gender, education level, and profession factors. Although communication apprehension scores are not significantly different in job-level and work-experience, they have negative relationship. About the influence of communication apprehension on self-efficacy, I find self-efficacy (include general self-efficacy and social self-efficacy) has negative correlation with communication apprehension in audit firms. But their differences are not significant.
In addition, I employ “Experts Interview” to investigate the reasons of communication apprehension, and provide methods to improve accountants’ communication apprehension level.

第一章 緒論……………………………………………………1
　第一節 研究動機與目的…………………………………1
　第二節 論文貢獻…………………………………………4
　第三節 研究流程與論文架構……………………………5
第二章 文獻探討………………………………………………7
　第一節 溝通恐懼之相關研究……………………………7
　第二節 人口變項與溝通恐懼……………………………15
　第三節　自我效能之相關研究……………………………18
第三章 研究設計………………………………………………28
　第一節 研究假說…………………………………………28
　第二節 研究樣本與工具…………………………………34
　第三節 統計分析方法……………………………………39
第四章 實證結果與分析………………………………………40
　第一節　受測者基本資料分析……………………………40
　第二節　因素分析…………………………………………42
　第三節　人口變項對溝通恐懼影響之實證結果…………47
　第四節　溝通恐懼對自我效能影響之實證結果…………60
　第五節　專家訪談…………………………………………70
第五章 結論與建議……………………………………………76
　第一節　研究結果…………………………………………76
　第二節　研究限制及建議…………………………………79
參考文獻……………………………………………………………80
附錄…………………………………………………………………88

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