臺灣博碩士論文加值系統

任何組織團隊都以永續經營為其根本，無論是制定決策、願景與組織目標皆是朝著擴大組織範圍前進，以往實務界經營理念為企業個體為主，但隨著勞動意識抬頭，以人為本的概念逐漸導入企業，許多企業開始認定員工即是資產一部份，有鑑於政府積極地在近幾年推動勞動基準法，再加上近年來離職員工員揭露企業負面新聞屢見不鮮，許多企業為了防範聲譽受及影響，便開始注重起組織方面的正義，像是程序正義一環所提及：員工有權利反應不合理之情事或者提出或是給組織建議回饋使團隊日益茁壯，不僅如此，組織正義另一環即是分配正義，例如企業對員工投入資源：提供升遷管道、獎酬紅利發放、員工福利等，並且個人的投入程度皆會正向反應在上述所配給之資源。綜上所述，本文以會計師事務所為例，探討會計師事務所具有組織正義：程序正義與分配正義的情況下，審計人員所感受到幸福感與離職傾向之影響，本研究認為透過程序正義與分配正義兩者交互作用下會使得審計人員深得信任組織，進而投入更多勞力於組織以達到組織目標與自我工作期許，在此良性循環下將會使會計師事務所與審計人員雙贏。
本研究採用實驗設計執行研究分析，並以國立彰化師範大學大學部與碩士班作為樣本，總發放200份問卷，扣掉未填答與未能成功回收之問卷為35份，合計有效問卷為165份，有效問卷回收率達82.5%。
研究結果顯示本研究所建立四個假說均符合預期且具有顯著性，經由本實驗結果指出團隊組織中若設置組織正義：程序正義、分配正義以及程序正義與分配正義兩者交互作用下，皆能使成員明顯感受到幸福感，與此相反的離職傾向大大降低，故本文建議會計師事務所須著重組織正義，以人為本作為考量，將使得事務所能更臻完美。

Every enterprises is based on sustainable development, regardless of decision making, vision and target of organization, all for expand the expertise. However, previous practices thought everything has fit in with corporate, not be based on human rights. In the recent years, many enterprises has accounted labor as an asset, given government has carried out Labor Standards Act. In addition, the separated employees sometimes disclosure the bad conditions of corporate in press, therefore, many corporates launched justice of organization, it has a two justice, procedural justice and distributive justice. As procedural justice referred to make enterprise increasingly stronger through empower employees can advise irrational thing or feedback. Another justice of organization is distributive justice, for example: corporate input resources such as smooth promotion channel, bonus and salary, welfare system etc. In addition, the level of individuals input will positive impact on resources. For all the above, this study focus on accounting firm to explore the firm who has justice of organization: procedural justice and distributive justice, the effect of organization of the auditor’s sense of well-being and turnover intention. This study declaims that interaction of procedural justice and distributive justice will make auditors have confidence in accounting firm, and intend to put more labor to achieve the goal of enterprise and Self-expectations. Under the virtuous circle, the accounting firm and auditor will locate in a win-win situation.
This paper used experimental study to analyze the research purposes, the sample collected from Changhua University of education in undergraduate and master degree, all of the total 200 questionnaires distributed, 165 returned copies were deemed as valid, giving a recovery rate of 82.5%.
The results shows that it was corresponded to the expected assumption and has significant on variable. As a result, if enterprise set up justice of organization: procedural justice , distributive justice, interaction of procedural justice and distributive justice, all of conditions will make member obviously feel sense of well-being, and the sense of turnover intention will rapidly diminish. In conclusion, this study advises accounting firm focus on justice of organization, and be based on human rights, there will become perfected.

摘要………………………………………………I
Abstract………………………………………………………………………II
致謝………………………………………………III
目錄………………………………………………IV
圖目錄……………………………………………VI
表目錄……………………………………………VII

第壹章 緒論………………………………………1
第一節 研究背景…………………………………1
第二節 研究動機…………………………………2
第三節 研究目的…………………………………3
第四節 研究流程與研究方法……………………4

第貳章 文獻探討與假設之建立…………………6
第一節 正義………………………………………6
第二節 正義與幸福感之關係……………………8
第三節 程序正義與分配正義之關係……………13
第四節 幸福感與離職率之關……………………15

第參章 研究方法…………………………………18
第一節 前言………………………………………18
第二節 研究假說與研究架構……………………18
第三節 研究變數之操作性定義…………………19
第四節 研究設計…………………………………21
第五節 資料分析法………………………………25

第肆章 研究結果…………………………………29
第一節 資料樣本結構與敘述性統計……………29
第二節 正式卷信度分析…………………………33
第三節 研究假說驗證與研究結果分析…………34

第伍章 結論與建議………………………………43
第一節 研究結論…………………………………43
第二節 管理意涵…………………………………43
第三節 研究貢獻…………………………………46
第四節 研究限制與未來建議……………………47

參考文獻……………………………………………50
附錄一 正式問卷 (實驗情境一) ………………57
附錄二 正式問卷 (實驗情境二) ………………59
附錄三 正式問卷 (實驗情境三) ………………61
附錄四 正式問卷 (實驗情境四) ………………63

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