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系統識別號 U0002-1308201300232700
中文論文名稱 審計人員對領組賦權領導行為知覺、心理賦權及工作滿意度之關聯性研究—以我國四大會計師事務所為例
英文論文名稱 The Study of Relationship among Auditors’ Perceived Empowering Leadership Behavior, Psychological Empowerment and Job Satisfaction: A Case of the Big Four CPA Firms in Taiwan
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 101
學期 2
出版年 102
研究生中文姓名 劉晉豪
研究生英文姓名 Chin-Hao Liu
學號 699600259
學位類別 碩士
語文別 中文
口試日期 2012-06-21
論文頁數 68頁
口試委員 指導教授-陳叡智
委員-汪瑞芝
委員-孫瑞霙
中文關鍵字 賦權領導行為  心理賦權  工作滿意度  審計人員 
英文關鍵字 empowering leadership behavior  psychological empowerment  job satisfaction  auditors 
學科別分類
中文摘要 現行會計師事務所多以審計團隊方式進行查核工作。由領組帶著組員遵照已規劃的查核計畫,分派工作給組員,除授權其組員執行查核工作並也協助及指導如何執行,充分展現著賦權領導行為。本研究透過審計人員心理賦權探究領組賦權領導行為對其之影響。此外,會計師事務所普遍存在的高離職率現象,過去研究顯示員工的工作滿意度可視為員工離職之前因,而被賦權之員工則能對其工作感受到較高的滿意程度。
本研究以問卷調查法分析審計人員對其直屬領組賦權領導行為的知覺、心理賦權與工作滿意度之關聯性。研究對象為我國四大會計師事務所之初階審計人員,共計回收有效樣本276份。研究發現審計人員對領組賦權領導行為知覺越高,心理賦權程度越高;審計人員之心理賦權程度越高,工作滿意度越高。研究也發現審計人員之心理賦權對領組賦權領導行為知覺與工作滿意度之關係具有部分中介效果;審計人員對領組賦權領導行為知覺則會直接正向影響審計人員的工作滿意度。
英文摘要 Current accounting firms often proceed the audit by professional group. The seniors sign the mission to their members according to the planed audit programs. Not only delegating but also assisting and supervising them is fully showing the empowering leadership behaviors. The study aim to investigate how the seniors’ empowering leadership behaviors influent the auditors’ psychological empowerment. In addition, the high turnover rate is widespread in accounting firms, however, most researches confirmed the job satisfaction of employees can be a antecedent of employee turnover, besides empowered employees would feel more job satisfaction.
The research adopted questionnaire as the methodology to analyze the relationship among auditors’ perceived empowering leadership behavior, psychological empowerment and job satisfaction. The object of study was the entry-level auditors of the Big Four accounting firms in Taiwan, a total of 276 samples were effective. The results showed that auditors’ perceived empowering leadership influence directly positively on psychological empowerment, in addition, when the auditors feel more psychological empowerment, they get more job satisfaction. The study also found that the auditors’ psychological empowerment has the partial mediating effect between perceived empowering leadership behavior and job satisfaction. The auditors’ perceived empowering leadership behavior even directly influent their job satisfaction.
論文目次 目錄
第壹章 緒論.................................................1
第一節 前言.................................................1
第二節 研究目的..............................................3
第三節 研究流程..............................................3
第貳章 文獻探討..............................................5
第一節 賦權領導行為...........................................5
第二節 心理賦權..............................................8
第三節 工作滿意度............................................11
第四節 賦權領導行為與心理賦權之關聯性...........................13
第五節 賦權領導行為與工作滿意度之關聯性..........................14
第六節 心理賦權與工作滿意度之關聯性.............................15
第七節 心理賦權對賦權領導行為與工作滿意度間之中介效果..............15
第參章 研究方法.............................................17
第一節 研究架構.............................................17
第二節 變數定義及衡量........................................18
第三節 問卷設計及研究對象.....................................20
第四節 資料分析方法..........................................20
第肆章 研究結果與分析........................................22
第一節 問卷回收與基本資料分析 ..................................22
第二節 效度及信度分析........................................23
第三節 敘述性統計分析........................................28
第四節 各構面之差異分析.......................................33
第五節 Pearson相關分析......................................39
第六節 迴歸分析.............................................41
第伍章 結論與建議............................................52
第一節 研究結論.............................................52
第二節 管理意涵.............................................54
第三節 研究限制與後續研究建議 ..................................55
參考文獻...................................................57

表目錄
表 4-1-1 個人基本資料次數分配表..............................23
表 4-2-1 賦權領導行為因素分析................................25
表 4-2-2 心理賦權因素分析...................................27
表 4-2-3 賦權領導行為及心理賦權之信度分析......................28
表 4-3-1 賦權領導行為之敘述性統計分析.........................29
表 4-3-2 心理賦權之敘述性統計................................31
表 4-3-3 工作滿意度之敘述性統計..............................32
表 4-4-1 性別與各構面之差異分析..............................34
表 4-4-2 年齡與各構面之差異分析..............................35
表 4-4-3 學歷與各構面之差異分析..............................36
表 4-4-4 工作年資與各構面之差異分析...........................37
表 4-4-5 事務所與各構面之差異分析............................38
表 4-5-1 各變項之相關矩陣...................................39
表 4-5-2 各構面之相關矩陣...................................40
表 4-6-1 賦權領導行為與心理賦權之複迴歸分析....................43
表 4-6-2 賦權領導行為與工作滿意度之複迴歸分析...................45
表 4-6-3 心理賦權與工作滿意度之複迴歸分析......................47
表 4-6-4 賦權領導行為、心理賦權與工作滿意度之階層迴歸分析.........49
表 4-6-5 賦權領導行為構面、心理賦權與工作滿意度之階層迴歸分析......51
表 5-1-1 研究假說實證結果彙總表..............................52

圖目錄
圖 1-3-1 研究流程圖........................................4
圖 3-1-1 研究架構圖.......................................17


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