本研究以會計師事務所新進審計人員為研究對象，採問卷調查法蒐集研究資料，以複迴歸驗證假說，藉由實證分析會計師事務所採用之社會化戰術，與審計人員個人組織契合、組織公民行為與離職意圖之關連性。研究結果發現，會計師事務所機構式社會化戰術之集體、連續、固定或伴隨戰術對審計人員個人組織契合有顯著正向影響。事務所若採用連續或伴隨戰術，或個人組織契合程度越高，或審計人員組織公民行為越高，如認同組織、不生事爭利等，則其離職意圖較低。此外，如個人組織契合度越高，則認同組織、願意協助同事、不生事爭利與自我充實等組織公民行為越顯著。

This study analyzes the relationships among the socialization tactics of Certified Public Accounting (CPA) firms, new auditors’ person-organization fit, organizational citizenship behavior and turnover intention.  It adopts questionnaire survey to collect data from the new employed auditors of CPA firm and uses multivariate regression to test hypothesis.  The research findings suggest that collective, sequential, fixed or serial tactics a CPA firm implemented has significant positive impact on the auditor’s person-organization fit.  In addition, if CPA firms use sequential or serial tactics, or auditors have higher person-organization fit, or auditors have stronger organizational citizenship behavior, such as recognized organization, interpersonal harmony, then auditors’ turnover intention is significantly lower.  Finally, the higher person-organization is fit, the stronger organizational citizenship behavior an auditor will present.

第壹章   緒論..............................................1
第一節	研究背景與動機...................................1
第二節	研究目的.........................................2
第三節	研究流程.........................................3
第貳章   文獻回顧..........................................4
第一節	個人組織契合.....................................4
第二節	組織公民行為.....................................7
第三節	離職意圖........................................12
第四節	社會化戰術......................................13
第五節	變數間之關係....................................18
第參章   研究方法.........................................23
第一節	研究架構及假說之建立............................23
第二節	研究變項之操作型定義與衡量......................26
第三節	研究對象、問卷設計及資料蒐集....................29
第四節	資料分析........................................29
第肆章   實證分析與討論...................................31
第一節	問卷回收與基本資料分析..........................31
第二節	效度與信度分析..................................32
第三節	敘述性統計分析..................................37
第四節	差異分析........................................42
第五節	相關分析........................................47
第六節	假說驗證........................................49
第七節	額外分析........................................55
第伍章   研究結論、建議與限制.............................67
第一節	研究結果........................................67
第二節	實務意涵........................................70
第三節	研究限制及後續研究建議..........................71
參考文獻..................................................73
中文部分..................................................73
英文部分..................................................74
附錄......................................................80

表目錄
表2-2-1組織公民行為構面之彙整.............................11
表4-1-1基本資料分析.......................................32
表4-2-1機構式社會化戰術因素分析...........................34
表4-2-2個人組織契合因素分析...............................35
表4-2-3組織公民行為因素分析...............................36
表4-2-4離職意圖因素分析...................................37
表4-2-5各衡量構面之信度分析...............................37
表4-3-1機構式社會化戰術之敘述性統計分析...................39
表4-3-2個人組織契合之敘述性統計分析.......................40
表4-3-3組織公民行為之敘述性統計分析.......................41
表4-3-4離職意圖之敘述性統計分析...........................42
表4-4-1性別在各構面之差異分析.............................43
表4-4-2年齡在各構面之差異分析.............................43
表4-4-3教育程度在各構面之差異分析.........................44
表4-4-4服務年資在各構面之差異分析.........................45
表4-4-5全職工作經驗在各構面之差異分析.....................46
表4-4-6事務所類型在各構面之差異分析.......................46
表4-4-7差異分析具顯著影響結果之彙總.......................47
表4-5-1各變項相關分析.....................................48
表4-6-1機構式社會化戰術對個人組織契合之影響...............50
表4-6-2機構式社會化戰術對離職意圖之影響...................51
表4-6-3個人組織契合對組織公民行為之影響...................52
表4-6-4個人組織契合對離職意圖之影響.......................53
表4-6-5組織公民行為對離職意圖之影響.......................54
表4-7-1機構式社會化戰術、個人組織契合對離職意圖之層級迴歸.56
表4-7-2組織公民行為、個人組織契合對離職意圖之層級迴歸.....57
表4-7-3機構式社會化戰術對組織公民行為之影響...............58
表4-7-4服務年資分兩群樣本下，機構式社會化戰術對個人組織契合之影響...60
表4-7-5服務年資分兩群樣本下，機構式社會化戰術對離職意圖之影響..............61
表4-7-6服務年資未滿一年者，個人組織契合對組織公民行為之影響.............63
表4-7-7服務年資超過一年未滿二年者，個人組織契合對組織公民行為之影響.........63
表4-7-8服務年資分兩群樣本下，個人組織契合對離職意圖之影響.64
表4-7-9服務年資分兩群樣本下，組織公民行為對離職意圖之影響.65
表5-1-1研究假說之驗證結果.................................70

圖目錄
圖1-3-1研究流程圖..........................................3
圖2-1-1個人組織契合模型....................................6
圖3-1-1研究架構...........................................23
圖4-6-1實證研究結果.......................................54
圖4-7-1樣本為服務年資未滿一年之研究結果...................66
圖4-7-2樣本為服務年資超過一年未滿二年之研究結果...........66

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