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系統識別號 U0002-0307201417370300
中文論文名稱 企業社會責任對員工組織承諾的影響-以工作特性為干擾變數
英文論文名稱 The Impact of Corporate Social Responsibility on Employee Organizational Commitment – Job Characteristics as Moderator Variable
校院名稱 淡江大學
系所名稱(中) 會計學系碩士在職專班
系所名稱(英) Department of Accounting
學年度 102
學期 2
出版年 103
研究生中文姓名 許瑞虹
研究生英文姓名 Jui-Hung Hsu
學號 796600160
學位類別 碩士
語文別 中文
口試日期 2014-06-23
論文頁數 112頁
口試委員 指導教授-謝宜樺
委員-劉敏熙
委員-汪美伶
中文關鍵字 企業社會責任  組織承諾  工作特性 
英文關鍵字 Corporate Social Responsibility  Organizational Commitment  Job characteristics 
學科別分類
中文摘要 本研究從企業社會責任對員工組織承諾的影響,五大工作特性是否造成其干擾?企業社會責任以Carroll(1979,1991)所提出四個構面包含經濟責任、法律責任、道德責任、慈善責任;組織承諾以Meyer & Allen(1991)所發展三個構面,包含情感性承諾、規範性承諾、持續性承諾;由於組織成員對工作特性認知皆不同,因組織成員不同的行為動機而導致不同的行為表現,採用Hackman & Oldham (1975)將工作特性分為變化性、回饋性、自主性、重要性、完整性五個構面,以工作特性五個構面為干擾變數。

企業社會責任是企業在賺取利潤的同時必須對利害關係人包含消費者、員工、社區、供應商以及政府的做出適當的責任貢獻,包含經濟責任、法律責任、道德責任、慈善責任。學者以社會認同理論與角色認同理論為企業社會責任與組織承諾之依據,當企業實行社會責任的程度與員工認知企業對員工福利的重視程度,都會影響員工的組織承諾。經濟不景氣時,企業以縮減員工工時、放無薪假、裁員等企業縮編方式度過企業難關,爾後員工是否會對組織降低信任感與認同感,員工組織承諾的高低,關係組織績效與競爭優勢,管理者也可以預測員的工作態度與離職意圖。研究結果對管理者與未來研究提供建議,以期貢獻相關企業之參考依據。

本研究主要以問卷調查法,採用紙本問卷與網路問卷並行來進行資料蒐集,有效問卷223份,採用統計軟體SPSS for Windows進行資料的處理,實證結果顯示:
一、公司執行企業社會責任對員工組織承諾有顯著正向的影響。
二、企業社會責任對員工組織承諾影響過程中,五種工作特性全部具有正向干擾效果。

管理意涵:
一、企業必須加強員工工作特性的改變,工作內容設計,透過工作豐富化與工作擴大化、職務的輪調措施,讓員工從工作中得到激勵和成就感 。
二、落實男女工作平權制度,建立員工健全的福利制度,建立員工內部溝通管道順暢,提振員工士氣滿意度。
三、與「策略性之企業社會責任」結合,整合企業社會責任於經營規劃與決策程序中,策略執行之市場商機,可以朝「經濟面向之社會責任、環境面向之社會責任、社會面向之社會責任」各方面發展。
英文摘要 This study, in terms of corporate social responsibility contribution, to explore the impact of organizational commitment, whether caused by its five Job characteristics interference? Corporate Social Responsibility is based on Carroll (1979, 1991) proposed four perspectives which contain economic responsibilities, legal responsibilities, ethical responsibilities, philanthropic responsibilities. According to Meyer and Allen (1991) theory, organizational commitment is developed three perspectives including affective commitment, normative commitment, and persistent commitment. Due organizational employees have difference cognitive in job characteristics, employees different behavior motives can lead to different working performance. Hackman & Oldham (1975) divided job characteristics into five perspectives: variety, feedback, autonomy, significance, integrity. These five perspectives of job characteristics are moderator variable.

The companies are making profits; meanwhile, they must appropriately contributed to stakeholders that including customers, employees, communities, suppliers, and governments; additionally, economic responsibility, legal responsibility, moral responsibility, philanthropic responsibility. This is Corporate social responsibility. Scholars in social identity theory and the identification theory as the basis of corporate social responsibility and organizational commitment, when companies practice social responsibility and employee recognition corporate in order to emphasizes on the employee’s benefits, this will affect the employee organizational commitment. During the economic depression, the companies cut down employee’s working hours, unpaid leave, and lay off. Their employees might possibly become not to trust and not loyal to their companies. The employee organizational commitment more loyal to their companies, then the companies will acquire effectively competitive advantages. The managers can also predict employees’ work attitudes and turnover rate. As a result of this Research not only can be references for managers and businesses but also provide recommendations for further research.

This study had been done through questionnaire survey. The data were collected by both paper and online questionnaires, 223 effectively survey. Data processing by using SPSS for Windows statistical software, our results show:
1. Corporate social responsibility can give an obviously positive influence to employee organizational commitment.
2. During the period of the impact from corporate social responsibility to employees, these five job characteristics - variety, feedback, autonomy, significance, and integrity have moderator effect.

Management Connotation:
1.The companies must strengthen the changing of employee characteristics, job content design, through job enrichment, job enlargement, and job rotation to motivate employees and to get an accomplishment from their work.
2.The implementation of equal rights for male and female to work the system, establish and improve staff welfare system, the establishment of internal staff communication channels smoothly, boost employee morale satisfaction.
3.Combining with "Strategic corporate social responsibility," integrated a Corporate Social Responsibility in business planning and decision-making process, the implementation strategy of business marketing opportunities, can tend to "social responsibility for the economics, social responsibility for the environment, social responsibility for the society" development in all aspects.
論文目次 謝辭 Ⅰ
中文摘要 II
Abstract III
目錄 V
表目錄 IX
圖目錄 XI
附錄 XII

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 6
第一節 企業社會責任 6
一、 企業社會責任的定義與內涵 6
二、 企業社會責任的衡量方法 11
三、 小結 15
第二節 組織承諾 16
一、 組織承諾的定義與內函 16
二、 組織承諾的理論模式 20
三、 組織承諾的衡量方法 22
四、 小結 24
第三節 工作特性 25
一、 工作特性的定義與內函 25
二、 工作特性的相關理論: 27
三、 工作特性的衡量方法 33
四、 小結 35
第四節 變數間之關係 36
一、 企業社會責任與組織承諾之關係 36
二、 企業社會責任與組織承諾的關係中,工作特性之干擾效果 37
第參章 研究方法 39
第一節 研究架構 39
第二節 研究假說 40
第三節 變數操作性定義與衡量 41
一、 企業社會責任之操作性定義與衡量工具 41
二、 組織承諾之操作性定義與衡量工具 44
三、 工作特性之操作性定義與衡量工具 46
第四節 問卷設計與資料分析方法 49
一、 問卷設計 49
二、 資料分析方法 51
第肆章 實證結果與資料分析 54
第一節 敘述性統計分析與樣本資料分析 54
一、 樣本基本資料統計分析 54
二、 敘述性統計分析 56
第二節 問卷之信度與效度分析 60
一、 信度分析 60
二、 效度分析 64
第三節 Pearson皮爾森相關分析 71
第四節 獨立樣本T檢定 74
第五節 單因子變異數分析 80
一、 年齡在各構面之單因子變異數分析 80
二、 年資在各構面之單因子變異數分析 83
三、 產業類別在各構面之單因子變異數分析 85
四、 學歷在各構面之單因子變異數分析 88
第六節 企業社會責任與組織承諾之迴歸分析 90
第七節 工作特性之干擾效果複迴歸分析 92
第伍章 結論與建議 95
第一節 結論 95
一、企業社會責任對員工組織承諾有顯著正向影響…………………… 95
二、企業社會責任對員工組織承諾影響過程中,五種工作特性全部具有正向干擾效果 96
第二節 管理意涵 97
一、人口變項對各變數之管理意函 97
二、考量與「策略性之企業社會責任」結合 98
第三節 研究之限制及建議 99
一、採取縱斷面的問卷調查 99
二、多參閱公開之客觀資料 99
三、可以採跨國的比較 100
四、探討企業社會責任之外部環境 100
參考文獻 101
一、中文文獻 101
二、英文文獻 103
附錄一、問卷 108

表目錄
表 2-1 學者對企業社會責任的定義表 10
表 2-2 企業社會責任衡量方式表 13
表 2-3 學者對組織承諾的定義表 18
表 2-4 學者對工作特性的定義表 26
表 3-1 企業社會責任問卷項目表 43
表 3-2 組織承諾問卷項目表 45
表 3-3 工作特性問卷項目表 48
表 4-1 樣本基本資料統計分析表 55
表 4-2 企業社會責任之敘述統計分析表 57
表 4-3 組織承諾之敘述性統計分析表 58
表 4-4 工作特性之敘述性統計分析表 59
表 4-5 企業社會責任量表信度分析表 61
表 4-6 組織承諾量表信度分析表 62
表 4-7 工作特性量表信度分析表 63
表 4-8 企業社會責任因素分析表 66
表 4-9 組織承諾因素分析 68
表 4-10 工作特性因素分析 70
表 4-11 皮爾森相關分析表 73
表 4-12 企業社會責任獨立樣本T檢定 75
表 4-13 組織承諾獨立樣本T檢定 77
表 4-14 工作特性獨立樣本T檢定 79
表 4-15 年齡在各構面之單因子變異數分析表 80
表 4-16 年資在各構面之單因子變異數分析表 83
表 4-17 產業別在各構面之單因子變異數分析表 85
表 4-18 學歷在各構面之單因子變異數分析表 88
表 4-19 企業社會責任與組織承諾之迴歸分析結果 91
表 4-20 企業社會責任與工作特性之複迴歸分析結果 94

圖目錄
圖 1-1 本研究流程圖 5
圖 2-1 美國經濟發展委員會(CED)三個同心圓(1971) 8
圖 2-2 STEERS(1977) 的組織承諾前因後果理論模式 21
圖 2-3 BUTTIGIEG & IVERSON(1999)組織承諾之前因後果變項模式 21
圖 2-4 工作特性模型 32
圖 3-1 研究架構圖 39

附錄
附錄 一 問卷 108
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