會計師事務所每年之高流動率，不僅會降低對客戶的服務品質，更會造成組織經驗傳承的斷層，如何留住新進人才便是會計師事務所當前面臨的重要課題。因此，本研究即以問卷調查的方式，探討會計師事務所新進審計人員之工作壓力與離職傾向的關聯性，並利用結構方程模式驗證假說。研究結果發現：新進審計人員工作壓力會透過職業倦怠與組織承諾等中介變數的影響，產生離職傾向。也就是說，新進審計人員在遇到工作壓力時，並不會直接產生離職傾向，反而是一種漸進式的。當新進審計人員承受過多的壓力時，會逐漸對工作產生倦怠感，抑或是降低對組織的忠誠感，待倦怠感高到某一程度或是忠誠度極低時，離職傾向便油然而生。因此，根據本研究的結果，事務所可以在指派審計人員執行工作前，使其了解工作內容、程序，以及在不影響工作品質的前提下，將工作量適當的分配給每位員工，也許就能夠降低審計人員工作壓力之程度，並且降低職業倦怠及離職傾向。

While the accounting firms today have histories of high staff turnover, an abnormal turnover rate would not only affect the quality of the service, but also make a gap between the experienced and inexperienced staff. Therefore, facing such high turnover rate, the most important things to the firms is how to retain the talents in enterprise. The purpose of this study is to explore the relationship between job stress of new hire staff auditor and turnover intention. We distribute questionnaires to new hire staff auditor and verify our hypothesis by Structural Equations Modeling (SEM). Our empirical results indicate that burnout and organizational commitment served as mediator to the relationship between job stress of new hire staff auditor and turnover intention. When facing job stress, new hire staff auditor is not likely to have turnover intention immediately, but it will happen gradually. In other words, new hire staff auditor will gradually suffer from burnout or reduce loyalty to the organization he belongs to, if he is continuously overloaded with too much pressure. When his feeling of burnout rise to a certain level or his loyalty is reduced to minimum extent, the turnover intention will happen. Therefore, according to this research, before giving assignment to the auditors, accounting firms need to make them understand their job descriptions and working procedures. Besides, the firm also needs to make proper allocation of the jobs to its employees without compromising the quality. Hopefully, the situation of job stress, burnout and turnover intention experienced by auditors may be improved.

目錄
目錄	III
表目錄	IV
圖目錄	V
附錄	VI
第壹章	緒論	1
第一節	研究背景與動機	1
第二節	研究目的	4
第三節	研究流程	5
第貳章	文獻探討與研究假說	6
第一節	事務所新進審計人員之工作壓力	6
第二節	工作壓力、職業倦怠與離職傾向關係之影響	13
第三節	工作壓力、組織承諾與離職傾向關係之影響	19
第參章	研究方法	23
第一節	研究架構及假說	23
第二節	操作型定義及衡量	24
第三節	研究對象	27
第四節	資料分析方法	28
第肆章	實證結果與討論	30
第一節	基本資料分析	30
第二節	信度及效度分析	32
第三節	敘述性統計分析	39
第四節	相關分析	43
第五節	結構方程模式分析	45
第伍章	結論與建議	49
第一節	研究結論	49
第二節	管理意涵	50
第三節	研究貢獻	51
第四節	研究限制與建議	52
參考文獻	53
中文文獻	53
英文文獻	55

 
表目錄
表3-1結構方程式之整體適合指標	29
表4-1有效樣本基本資料(n=173)	31
表4-2各構面之Cronbach’s α值	32
表4-3工作壓力個別題項的因素負荷量	34
表4-4職業倦怠個別題項的因素負荷量	35
表4-5組織承諾個別題項的因素負荷量	36
表4-6離職傾向個別題項的因素負荷量	36
表4-7各測量模式的信效度分析	37
表4-8工作壓力的平均數與標準差	40
表4-9職業倦怠的平均數與標準差	41
表4-10組織承諾的平均數與標準差	42
表4-11離職傾向的平均數與標準差	42
表4-12變數構面之Pearson相關係數分析矩陣	44
表4-13結構模型分析表	46
表4-14職業倦怠的中介效果	48
表4-15組織承諾的中介效果	48


 
圖目錄
圖1-1研究流程圖	5
圖3-1研究架構圖	23
圖4-1本研究結構方程模型圖(n=173)	46
圖4-2自變數與依變數路徑圖	47
圖4-3自變數、中介變數與依變數之路徑圖	47
圖4-4自變數、中介變數與依變數之路徑圖	47

 
附錄
附錄 一問卷	66

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