過去情緒勞力的文獻中，研究以受到組織情緒規則約束之第一線服務人員為多數，以了解情緒勞力工作者的表現與績效，然而在工作的環境中表現適當的情緒與行為也有助於塑造正面的企業形象，更可以使服務的標準與品質趨於穩定，建立企業專業的形象，事務所對審計人員沒有明定的情緒規則的情況下，是否仍然會影響其工作績效與專業承諾值得探討。

本研究的目的首先探討審計人員情緒勞力為何，即情緒管理的程度為何?接著探討審計人員情緒勞力之前置因素與結果，也就是了解人格特質、組織因素與審計人員情緒勞力之關聯，並進而對專業承諾及工作績效的影響。本研究以問卷作為蒐集資料之研究工具並用偏最小平方法(PLS)分析結構模式及驗證假設。依據222份有效問卷的分析結果顯示，審計人員之情緒勞力幾乎與其他行業之第一線服務人員相當，今日的審計人員有高情緒勞力之傾向；五大人格特質中的親和性與情緒勞力管理有正向顯著的關聯；組織因素中的社會支持與情緒勞力管理有顯著的關聯；情緒勞力管理對專業承諾與工作績效有正向且顯著的關聯。本研究結果提供學術界對審計人員情緒勞力管理的了解，同時也對實務界提供洞見，有助於其了解及預測員工之行為，以及管理決策之擬定。最後本研究除討論研究結果的管理涵意外，也說明本研究的限制，並提供未來研究方向。

Accounting firms generally have no clear defined emotional rules for their auditors. Under the circumstances, whether there is a high level of emotional labor need to be managed, if there is, how does it affect auditors’ work performance and professional commitment? These are worth of exploring.
As such, the proposes of this study is first to understand auditors’ emotional labor, that is, the level of emotional labor need to be managed by auditors, and the second is to investigate the antecedents and consequences of auditors’ emotional labor. Personality characteristics and organizational characteristics are observed to understand their effects on auditors’ emotional labor, leading to effects on work performance and professional commitment.
Questionnaire survey was used to collect data and resulted in 222 valid surveys. Partial Least Square (PLS) was employed to analyze the structural model and test the hypotheses. The result shows auditors’ emotional labor is as much as first-line service employees in other sectors. Therefore, todays’ auditors are leaning towards the group with high emotional labor. The results also reveal that agreeableness personality is positively related to emotional labor, organizational factor, social support is positively related to emotional labor, and in turn, emotional labor leads to positive effects on professional commitment and performance.
The findings of this study not only add knowledge to academics about auditors’ emotional labor but also provide insights for practitioners in understanding and predicting employee (auditors) behavior, as well as in strategic decisions. Managerial implications and research limitations are discussed. Finally, directions for future study are also provided.

目錄
中文摘要 I
英文摘要 II
目錄 III
表目錄 IV
圖目錄 V
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 3
第三節 研究目的 4
第二章 文獻探討 5
第一節 情緒勞力 5
第二節 人格特質 9
第三節 組織因素 12
第四節 工作績效 15
第五節 專業承諾 18
第三章 研究方法 22
第一節 研究架構 22
第二節 變數衡量 22
第三節 前測問卷設計與信度分析 28
第四節 正式調查 30
第四章 資料分析與討論 32
第一節 樣本描述 32
第二節 信度與效度分析 34
第三節 結構模式分析與假設檢定 37
第五章 結論與建議 39
第一節 研究發現與討論 39
第二節 管理意涵 40
第三節 研究限制與未來研究方向 41
參考文獻 43
一、中文部分 43
二、英文部分 46

附錄一 審計人員調查問卷………………………………………………………………………………………50

表目錄
表2-1：高低情緒勞力工作分類表 6
表2-2：情緒勞力的衡量構面 8
表2-3：工作績效定義及看法 16
表2-4：專業承諾的看法及定義 19
表3-1：情緒勞力衡量題項 22
表3-2：人格特質衡量題項 23
表3-3：工作績效衡量題項 25
表3-4：組織因素衡量題項 26
表3-5：專業承諾衡量題項 28
表3-6：人格特質前測分析結果 29
表3-7：情緒勞力、工作績效、組織因素、專業承諾前測分析結果 30
表4-1：人口統計變數之樣本描述 33
表4-2：審計人員情緒勞力敘述統計 34
表4-3：潛在變數之相關係數(平方值)、信度及AVE 36
表4-4：因素負荷量 36
表4-5：結構模式及假說檢定結果 38

圖目錄
圖一：本研究之研究架構 22
圖二：簡化後之研究架構 34
圖三：研究架構路徑係數 37

參考文獻
一、中文部分
王靜琳、呂桂雲、黃瓊玉、何美瑤(2008)，護理人員專業承諾及相關因素之探討。長庚護理，第19期，第3卷 ,頁334-345 。
王雅滋（2009），餐旅業前場員工人格特質對工作活力的影響－以情緒勞務策略作為中介變項，南台科技大學休閒事業管理學碩士論文。
王裕盟﹙2011﹚，人格特質、情緒勞務與工作績效之關聯性研究—以定期貨櫃航商業務人員為例，碩士論文，國立高雄海洋科技大學。
王瑋健(2013)，探討護理人員情緒勞務、情緒耗竭與工作滿意度間的關係-以北區某醫學中心為例。慈濟大學公共衛生學系碩士論文。
方顯光、陳國嘉、陳嘉珮、羅偉綸(2012)，客服人員情緒勞務負擔與工作滿意度之研究-以亞太電信為例。全球管理與經濟，第8期，第1卷，頁48-62。
池進通、李鴻文、陳芬儀(2008)，五大人格特質與工作績效關係之研究。經營管理論叢，第4卷，第2期，頁1-9。
余德成(1996)，品質管理人性面系統因素對工作績效之影響，國立中山大學企業管理研究所博士論文。
沈進成、王銘傑(2007)，工作士氣對工作績效影響關係之研究－以工作壓力為干擾變項。經營管理論叢，第3卷，第1期，頁81-89。
李美慧(2012)，兩岸會計人員工作特性、成就動機與工作滿意度之關係研究。國立高雄應用科技大學企業管理高階研究所碩士論文。
吳文輝(2002)，軟體工程師之金錢倫理觀對組織承諾與專業承諾之影響研究，中山大學人力資源管理研究所碩士論文。
吳宗佑、鄭伯壎(2002)，由情緒智力到情緒才能-一個整合性的模式，台灣科技大學企管系2002 年管理新思維學術研討會（台北）宣讀之論文。
吳宗祐(2003)工作中的情緒勞動：概念發展、相關變項分析、心理歷程議題探討，國立臺灣大學心理學系未出版博士學位論文。
吳宗祐，鄭伯壎（2006），工作投入與調節他人 情緒能力對情緒勞動與情緒耗竭之關係的調節效果。「中華心理學刊」，第48卷，第1期，頁69-78。
吳家德(2007)，理財專員的人格特質、內部行銷、專業承諾、情緒勞務與工作績效之關聯性研究－以台南地區銀行為例，南台大學高階主管企管碩士班碩士論文。
吳偉文(2007)，運用PLS 探討兩岸三地千大公司經營指標之特徵，東亞論壇季刊，457期，頁13-23。
吳淑禎、周璻薇、謝辰昕、劉俊億(2010)，餐飲外場從業人員的社會支持、情緒勞務與工作表現之研究，人類發展與家庭學報，第12期，頁1-30。
房美玉(2002），儲備幹部人格特質甄選量表之建立與應用-以某高科技公司為例，人力資源管理學報，第2卷，第1期，頁1-18。
周惠櫻(2012)情緒勞動與員工福祉之關聯性，中華管理評論國際學報，第15卷，第3期，頁1-23。
林振勇（2009），公路監理人員人格特質、工作投入、情緒勞務與工作績效之研究－以高雄市監理處為例，國立高雄應用科技大學商務經營研究所碩士論文。
林能白、丘宏昌(1999），服務品質之研究—服務人員人格特質之影響分析與應用，管理學報，第16卷，第2期，頁175-200。
林尚平，「組織情緒勞務負擔量表之發展」，中山管理評論，第8卷，第3期，頁427-447。
林尚平、吳建明、湯大緯(2006)，情緒勞務者人力資源管理措施對改善負面情緒效應之配適研究，中華管理評論國際學報，第9卷，第3期，頁1-42。
林玲(2005)，國民小學教師工作價值觀與教師專業承諾關係之相關研究。國立臺北教育大學國民教育研究所碩士論文。
林誠、高振源(2010)，工作滿意、知識分享與工作績效之關聯性研究-以3M公司為例。績效與策略研究，第7卷，第3期，頁19-34。
林耀南、朱志忠(2011)，第一線服務人員幽默感、情緒勞動能力、自我效能與顧客關係品質之探討，中華管理學報，第12卷，第3期，頁1-20。
郭雅玲（2009），非營利組織工作人員專業承諾、情緒勞務與服務品質關係之研究－以高雄市身心障礙組織為例。國立高雄應用科技大學人力資源發展系碩士論文。
陳俊良(2009)，工作壓力、工作滿足及情緒管理對工作績效影響之研究-以壽險業銷售人員為例，長榮大學，高階管理碩士在職專班碩士論文。
陳木金、謝紫菱、邱馨儀(2006)， 國民小學的學校學習文化評鑑指標建構之研究 ， 教育行政與評鑑學刊 ，第1期，頁51-82。
陳思瑋(2008)，員工工作價值觀、工作滿意與工作績效關係之研究－以壽險人員為例，成功大學企業管理研究所碩士論文。
張春興(1991)，現代心理學，台北:東華書局。
張峯銘(2002)，薪資制度、組織承諾與工作績效關係之研究－以鍋爐製造業為例。中山大學人力資源管理研究所碩士論文。
張同廟、劉維群(2007)，五大人格特質與領導能力之關係探討-以台南地區大學校院學生社團幹部為例。高雄餐旅學報，第9卷，第1期，頁35-61。
鄔佩君（2002），第一線服務人員之情緒勞動的影響因素與其結果之關係：以銀行行員為例。國立政治大學心理學研究所碩士論文。
葉璟慧(2008)，情緒勞務、衝動性購買行為、工作倦怠與自我監控關係之研究-以服務業前場人員為例。國立中山大學中山學術研究所碩士論文，未出版，高雄。
滿莉芳(2002)，情緒勞務工作者情緒勞務負荷與工作結果之研究-以情緒智力與工作特性為干擾。靜宜大學企業管理學系碩士論文。
劉幸宜(2012)，醫師之情緒勞務負擔、工作倦怠及專業承諾相關性研究。國立中正大學勞工關係學系碩士論文。
蔡玉青(1999)，情緒勞務之負荷、因應策略、社會支持與情緒耗竭之相關研究-以休閒、旅館業為例。國立雲林科技大學企業管理技術研究所碩士論文。
蔡孟蒨(2005)，技職餐旅實習學生情緒察覺、社會支持、情緒勞動與其實習生活適應之相關研究。未出版碩士論文，國立雲林科技大學。
謝光俊(2003)，人格特質、工作特性與情緒勞務負荷、工作滿意及顧客服務品質感受之關聯性研究-以中華電信為例，國立海洋大學航運管理學系碩士論文。
蕭婉鎔(2013)，服務銷售人員情緒勞動心理歷程之探討：資源保存理論的觀點，中原企管評論，第11卷第1期，頁27-54。
 
二、英文部分
Adelmann, P. K. (1989). Emotional labor and employee well-being. Unpublished doctoral dissertation, University of Michigan, Ann, Arbor.
Allen, N. J. & Meyer, J. P. (1990). “ The Measurement and Antecedents of Affective, Continuance and Normative Commitment to Organization”, Journal of Occupational Psychology, 63, 1–18.
Allport, G. W., & Odbert, H. S. (1936). Trait names: A psycho-lexical study. Psycho logical Monographs, 47.
Allport, G.W. (1961). Pattern and growth in personality. New York: Holt, Rinehart & Winston.
Aranya, N., Pollock, J., & Amernic, J. (1981). An examination of professional commitment in public accounting. Accounting, Organizations and Society, 6, 271-280.
Aryee, S., & Tan, K. (1992). Antecedents and outcomes of career commitment. Journal of Vocational Behavior, 40, 288-305.
Ashforth, B. E., & Humphrey, R. N.(1993). Emotional labor in service roles: The influence of identity. Academy of Management Review, 18, 88-115.
Bailey, J.(1996). Service agents, emotional labor and costs to overall customer service. Paper presented at 11th Annual Conference of the American Society for Industrial and Occupational Psychology, San Diego, April.
Becker, H. & Carper, J. (1956). “The elements of identification with an occupation.”American Sociological Review, 21, 341-348.
Becker, H. (1960). “Notes on the concept of commitment”, American Journal of Sociology, 66, 32-42.
Borman, W. C. & Motowidlo, S. J. (1993). Expanding the criterion domain to include elements of contextual performance. Personnel selection in organizations, San Francisco, Jossey-Bass: 271-362.
Brotheridge, C. M., & Grandey, A. (2002). Emotional labor and burnout: Comparing two perspectives of people work. Journal of Vocational Behavior, 60, 17-39.
Brouther, K. D. (2002).Institutional, cultural and transaction cost influences on entry mode choice and performance. Journal of International Business Studies, 33(2), 203-223.
Buss, A. H.(1989). Personality as traits. American Psychologist, 1378-1388.
Byars, L. L., and Rue, L. W.(2000). Human Resource Management, New York: McGraw-Hill, Inc.
Campbell, J. P. (1990), “Modeling the performance prediction problem in industrial and organization psychology,” in M. D. Dunnette & L. M.Hough (Eds.), Handbook of industrial and organization psychology (2nd ed.), Palo Alto, CA: Consulting Psychologists Press, 1, 687-732.
Christie, R. and F.L.Geis (1970). ”Studies in Machiavellianism,” Academic Press, New York.
Cascio(2006). Decency means more than “always low prices: a comparison of Costco to Wal-Mart’s Sam’s Club , Academy of Management perspectives, 20(3), 26-37.
Costa, P. T. & McCrae, R.R.(1986), Personality stability and its implications for clinical psychology, Clinical Psychology Review, 6, 407-423.
Costa P T., & McCrae R R. (1992). The Introduction of the Five-Factor Model and Its Application, Journal of Personality, 60, 175-215.
Day, D., & Silverman, S. (1989). Personality and job performance: evidence of incremental validity. Personnel Psychology, 42, 25-36.
Deeter-Schmelz ,D.R. & Ramsey ,R.P. (1997). Considering Sources and Types of Social Support: A Psychometric Evaluation of the House and Wells (1978) Instrument, Journal of Personal Selling and Sales Management, XVII, 49-61.
Diefendorrff, J. M., Croyle, M. H., & Gosserand, R. H. (2005). The dimensionality and antecedents of emotional labor strategies. Journal of Vocational Behavior, 66,339-357.
Digman, J. M. (1990). Personality structure: Emergence of the five-factor model. Annual Review of Psychology. 41, 417-440.
Etzioni, A. A.(1961), comparative analysis of complex organizations. New York: Free Press.
Friss, L.(1983). Organizational Commitment and Job Involvement of Directors of Nursing Services. Nursing Administration Quarterly, 7(2), 1-110.
Fiske,D.W.(1949),”Consistency of The Factorial Structure of Personality Ratings from Different Sources,” Journal of Abnormal and Social Psychology, 44, 329-344.
Gatewood, R. D., & Field, H. S. (1998). Human resource selection (4th ed.). New York: Dryden
Gareth R. Jones, & Charles. W. L. 2000. Strategic management theory: An integrated approach, Houghton Mifflin CO, Massachusetts.
Goffin, R. D., Rothstein, M. G., & Johnston, N.G.(1996). Personality testing and the assessment center: incremental validity for managerial selection. Journal of Applied Psychology, 81, 746-756.
Goldberg, L. R. (1990). An alternative "description of personality": The Big-Five factor structure. Journal of Personality and Social Psychology. 59, 1216-1229.
Grandey, A. A. 2000. Emotional regulation in the workplace: A new way to conceptualize emotional labor. Journal of Occupational Health Psychology, 5(1), 95-110.
Guralink, D. B. (1982). The Webster’s new world dictionary of the American language. Englewood Cliffs, NJ: Prentice-Hall, Inc.
Hackman, J. R., & Oldham, G. R.,(1975). Development of the Job Diagnostic Survey. Journal of Applied Psychology, 60, 159-170.
Hall, D. T., Schneider, B. & Nygren, H. T. (1970). Personal factor in organization identification. Administrative Science Quarterly , 15, 179-189.
Hall, D. T. and J. R. Goodale, (1986). Individual and Organization Career Development in Changing Times, In D. T. Kirkman, F., 1989 "The Quality of Working Life, Robertics and The Professional Engineer Management Decision , 27(4) , 48-54
Henkoff, R. (1994). Finding training & keeping the best service workers. Fortune, 130(7), 112-122.
Henkoff, R.(1994). "Getting Beyond Downsizing." Fortune, 129(1), 30-34.
Hochwarter (2007). W.A ,Ferris, G.R, Gavin M.B, Perrewé, P.L, Hall,A.T, Frink ,D.D, Political skill as neutralizer of felt accountability—job tension effects on job performance ratings: A longitudinal investigation. Organizational Behavior and Human Decision Processes, 102, 226–239
Hoppock, R. (1935). Job satisfaction. New York: Harper and Brother.
Hochschild, A. R. (1979). Emotion work, feeling rules and social structure. American Journal of Sociology, 85, 551-575.
Hochschild, A. R. (1983). The managed heart: Commercialization of human feeling. Berkeley, CA: University of California Press.
House, J. S. (1981). Work stress and social support. Philippines: Addison-Wesley Publishing Company.
Kane, V. E. (1976). “Process Capability Indices,” Journal of Quality Technology , 18, 41-52.
Katz, D., & Kahn, R.L. (1966). The social psychology of organizations, New York: Wiley.
Katz, D., & Kahn, R.L.(1978). The social psychology of organizations (2nd ed.), New York: Wiley.
Kanter, R. M. (1968). Commitment and social organization：A study of commitment mechanisms in utopian communities. American Sociological Review, 33, 499-517.
Kim, H. J. (2008). Hotel service providers’ emotional labor: The antecedents and effects on burnout. International Journal of Hospitality Management, 27, 151-161.
Korman, A. (1977). Organization Behavior. Englewood Cliffs, N. J: Prentice Hall, Inc.
Leiter, M. P.( 1991). The Dream Denied: Professional Burnout and the Constraints of Service Organizations. Canadian Psychology, 32, 547-558.
Meyer, J.P., & Allen, N.J. (1991). “A three component conceptualization of organization commitment. ” Human Resource Management Review, 1, 61-89.
Morris, J. A., & Feldman, D. C.(1996). The dimensions, antecedents, and consequences of emotional labor. Academy of Management Review, 21, 986-1010.
Morrow, P. C., & Wirth, R. E. (1989).Work Commitment among Salaried professionals. Journal of Vocational Behavior, 34, 40-56.
Motowidle, S. J., & Van Scotter, J. R. (1994). Evidence that task performance should be distinguished from contextual performance, Journal of Applie Psychology, 79, 475-780.
Motowidlo, S. J., Borman, W. C., & Schmit, M. J. (1997). A theory of individual differences in task and contextual performance. Human Performance, 10, 71-83.
Mowday, R. T., Porter, L. M., & Steers, R.M.（1982）.Employee Organization Linkages: The Psychology of Commitment, Absenteeism, And Turnover. New York: Academic Press.
Norman, W. T.(1963). Toward an adequate taxonomy of personality attributes: Replicated factor structure in peer nomination personality ratings. Journal of Abnormal and Social Psychology, 66, 574-583.
Nunnally, J. C. (1978), Psychometric Theory ( 2nd Ed.). New York, NY: McGraw-Hill, Inc.
Nunnally, J.C. and I. H. Bernstein (1994), Psychometric Theory (3rd Ed.). New York, NY: McGraw-Hill, Inc.
Porter, L.W., Steers, R. M.& Mowday, R. T. (1974). Organizational commitment, job satisfaction, and turnover among psychiatric technicians. Journal of Applied psychology, 59(5), 603-909.
Reichers, A. E. (1985). A review and reconceptualization of organizational commitment. Academy of Management Review, 10(3), 465-476.
Robbins,S.P.(1998),Organizational Behavior (8th ed.). Upper Saddle River. NJ. Prentice Hall International.
Rodin, J. (1986). Aging and health: Effects on the sense of control. Science, 233, 1271-1276.
Rosenman,R.H. and Friendman,M.(1974),”Neurogenic Factors in Pathogenesis of Coronary Heart Disease,” Medical Clinics of North America, 58, 269-279.
Rotter, J. B. (1954). Social learning and clinical psychology. Englewood Cliffs, NJ: Prentice Hall. Silverman, S. B., & Day, D. V. 1989. Personality and job performance: Evidence of Incremental Validity. Personnel Psychology, 42, 25-36.
Saucier, G. (1994). Mini-Marker: A brief version of Goldberg’s Unipolar Big-Five markers, Journal of personality Assessment, 63(3), 506-516.
Schermerhorn, J.R. (1999). “Experience in management and organizational behavior”, The Academy of Management Review, 1, 138-142.
Smith, P. C., Kendall, L. and Hulin, C. L. (1969). The measurement of satisfaction in work and retirement. Chicago: Rand McNally.
Snyder, M. (1974). Self-monitoring of expressive behavior. Journal of Personality and Social Psychology, 30(4), 526-537.
Sutton, R. I., & Rafaeli, A. (1988). Untangling the relationship between displayed emotions and organizational sales: The case of convenience stores. Academy of Management Journal, 31, 461-487.
Sutton, R. J. (1991). Maintaining norms about expressed emotions: The case of bill collectors. Administrative Science Quarterly, 36, 245-268.
Taylor, L. E. (1988). Professional Commitment: The Influences of the process socialization and professionalization and selected Socio-Demographic Factor in Canada Social Work, University of Toronto(Canada).
Thorsten Hennig-Thurau, Markus Groth, Michael Paul and Dwayne D. Gremler (2006). Are All Smiles Created Equal? How Emotional Contagion and Emotional Labor Affect Service Relationships. Journal of Marketing, 70(3), 58.
Van Maanen, J., & Kunda, G. (1989). Real feelings: Emotional expression and organizational culture. In L. L. Cummings & B. M. Shaw (Eds.), Research in organizational behavior11 (pp. 43-104). Greenwich, CT: JAI Press.
Venkatraman, N. and V. Ramanujam (1987). ”Planning system success: a conceptualization and an operational model”. Management Science, 33(6), 687-705.
Wang, Walter, and Richard G. Netemeyer (2002), “The Effects of Job Autonomy, Customer Demandingness, and Trait Competitiveness on Salesperson Learning and Self-Efficacy,” Journal of Academy of Marketing Science, 30 (3), 217-228.
Weiss, D., Dawis, R., England, G., & Lofquist, L(1967). Manual of the Minnesota satisfaction questionnaire. Minneapolis, Minn.: University of Minnesota Industrial Relations Center.
Wharton, A. S. (1993). The affective consequences of service work: Managing emotions on the job. Work and Occupations, 20(2), 205–232.
Wright, P. C. (1999). "Lemur traits and Madagascar Ecology: Coping with an island environment." Yrb. Phys. Anthropol. 42, 31-72.
Zapf, D. and Holz, M. (2006). “On the Positive and Negative Effects of Emotion Work in Organizations,” European Journal of Work and Organizational Psychology, 15(1) , 1-28.