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研究生:林建智
研究生(外文):Chien-ChihLin
論文名稱:稽核主管之威權領導對稽核人員職場偏差行為之影響
論文名稱(外文):The Impact of Chief Auditor’s Authoritarian Leadership on Auditor Deviance Behavior
指導教授:蔡明田蔡明田引用關係
指導教授(外文):Ming-Tien Tsai
學位類別:碩士
校院名稱:國立成功大學
系所名稱:高階管理碩士在職專班(EMBA)
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:2012
畢業學年度:100
語文別:中文
論文頁數:91
中文關鍵詞:威權領導理性行為理論情感事件理論稽核
外文關鍵詞:Authoritarian leadershipTheory of reasoned actionAffective events theoryAuditor
相關次數:
  • 被引用被引用:6
  • 點閱點閱:960
  • 評分評分:
  • 下載下載:378
  • 收藏至我的研究室書目清單書目收藏:2
本研究是透過理性行為理論及情感事件理論為架構,主要目的在針對內部稽核人員在稽核主管的威權領導下,部屬產生的負向情緒而影響職場行為的偏差之研究。威權領導的研究雖可見於主管與部屬的行為,但在稽核人員的相關探討上亦不多見。事實上,在現階段的企業經營環境及目前政府所推導的公司治理狀況下,稽核人員的重要性及功能性備加重要,在此前提下,本研究藉由整合威權領導、負向情緒、主觀規範、專業倫理態度、決策意向與職場偏差行為等構面,針對稽核人員主管的威權領導模式對稽核人員的負向情緒及專業主觀規範等因素進行探討與驗證。
在抽樣方面,本研究共發放405份問卷,有效回收樣本304份,有效回收率為75%。本研究並進一步藉由因素分析、信度及效度分析與結構方程式針對研究假設進行驗證,歸納出下列結論與貢獻。第一,研究顯示威權領導會對負向情緒及專業倫理態度產生正向的影響、但對主觀規範的的影響不顯著;第二,主觀規範、負向情緒及專業倫理態度對決策意向都產生正向顯著影響,且主觀規範及負向情緒也會影響專業倫理態度。第三,研究顯示負向情緒直接對職場偏差行為產生正向顯著影響,而決策意向對職場偏差行為產生負向影響。
最後,本研究希望能對主管威權領導、員工的負向情緒及職場偏差行為有更多的瞭解。

This research, under the framework of TRA and AET, is to study the impact that authoritarian leadership has on deviant workplace behavior. Although there are many researches discussing the impact that authoritarian leadership has on subordinates’ behaviors, few of them discuss issues of internal auditors. Nowadays, internal auditors are getting more important and exerting more functions due to the current businesses situations and the Corporate Governance policy proposed by the government. Based on the condition, the research will verify the hypothesis that chief internal auditors’ authoritarian leadership has great influence on the subordinate auditors’ negative affect through the discussion of authoritarian leadership, negative affect, subjective norm, ethical attitude, decision intention and deviant workplace behaviors.
Totally, 405 copies of questionnaires are sent out. Among them, 304 questionnaires are returned and the effective response rate reaches 75% (304 out of 405). Factor analysis, Reliability and Validity Analysis and SEM are used to make a further examination of the hypothesis and the results are as followed. First, authoritarian leadership has a positive influence on negative affect and ethical attitude. However, it has insignificant influence on subjective norm. Second, subjective norm, negative affect and ethical attitude have positive effect on decision-making intention. Besides, subjective norm and negative affect have direct influences on ethical attitude. Third, negative affect has a positive effect on deviant workplace behavior, while decision-making intention has a negative effect on deviant workplace behavior. In conclusion, this research contributes to a better understanding of interactions among authoritarian leadership, negative affect and deviant workplace behaviors.

目 錄
摘 要 I
Abstract II
誌 謝 III
目 錄 IV
表目錄 V
圖目錄 VI
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究流程 4
第二章 文獻探討 5
第一節 稽核 5
第二節 威權領導 9
第三節 負向情緒 13
第四節 理性行為理論 19
第五節 職場偏差行為 23
第六節 研究假設之推論 26
第三章 研究方法 31
第一節 研究架構 31
第二節 研究假設 32
第三節 變數操作型定義與衡量 33
第四節 抽樣設計 40
第五節 資料分析方法 41
第四章 研究結果 46
第一節 敘述性統計分析 46
第二節 因素分析 48
第三節 信度與效度分析 56
第四節 整體模式之驗證 64
第五章 結論與建議 68
第一節 研究結論與討論 68
第二節 理論與實務意涵 72
第三節 研究限制 76
第四節 未來研究方向 77
參考文獻 78
附錄 88


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