淡江大學覺生紀念圖書館 (TKU Library)
進階搜尋


下載電子全文限經由淡江IP使用) 
系統識別號 U0002-2107201017323700
中文論文名稱 會計人員人際溝通能力、情緒智力、衝突與工作滿意度之關連性研究
英文論文名稱 A Study on the Relationship between Communication Skills, Emotional Intelligence, Conflicts and Job Satisfaction among Accountants
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 98
學期 2
出版年 99
研究生中文姓名 李淑芬
研究生英文姓名 SHU-FEN LEE
學號 796600186
學位類別 碩士
語文別 中文
口試日期 2010-06-10
論文頁數 98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 人際溝通能力  情緒智力  衝突  工作滿意度  會計人員 
英文關鍵字 Communication Skills  Emotion Intelligence  Conflict  Job Satisfaction  accountant 
學科別分類 學科別社會科學商學
中文摘要 全球變化快速,會計人員之角色由回顧型的事後管理,轉變為前瞻型的決策參與,與各部門的工作更為緊密,也更容易因不瞭解雙方業務及流程而產生衝突,進而影響其工作滿意度。本研究旨在探討會計人員人際溝通能力、情緒智力、衝突與工作滿意度之關連,採問卷調查法蒐集研究資料,以企業會計人員為研究對象,採便利抽樣方式發放問卷。
研究結果發現會計人員溝通動機與溝通技巧正向影響其工作滿意度,自我情緒察覺與情緒管理亦正向影響其工作滿意度。然與其他部門之關係衝突負向影響其工作滿意度,任務衝突則對工作滿意度不具顯著影響。研究亦發現會計人員溝通知識可降低部門間的關係衝突,但人際溝通能力與情緒智力之其他構面並無法降低與其他部門間之衝突。
英文摘要 In keeping pace with the changing world, accountants nowadays not only undertake traditional tasks, but as well as possessing an effective and wide understanding of various tasks throughout the company including analyzing skills for improving performance. Thereby, this research focuses on the relationship between accountant’s communication skills, emotion intelligence and conflict, whether job satisfaction will be affected by cross-department conflicts, caused by communications skills and emotional intelligence. This research uses the questionnaire survey to collection research material, focus on accounting staffs as the object of study.
Research findings indicated that the accountants’ communication motivations and skills have significant positive impacts on their job satisfaction. In addition, the relationship conflicts with other departments’ members have significant negative impact on accountants’ job satisfaction, but task conflict does not. The findings also suggest that accountants’ communication knowledge can reduce conflicts with departments’ members, but other concepte of communication skills and emotional intelligence do not reduce conflicts with other departments’ members.
論文目次 目錄
第一章 緒論 ................................................................................................................ 1
第一節 研究背景與動機 .................................................................................... 1
第二節 研究目的 ................................................................................................ 3
第三節 研究流程 ................................................................................................ 4
第二章 文獻探討 ........................................................................................................ 5
第一節 工作滿意度 ............................................................................................ 5
第二節 人際溝通能力 ...................................................................................... 10
第三節 情緒智力 .............................................................................................. 16
第三節 衝突 ...................................................................................................... 21
第四節 研究變數的關係 .................................................................................. 27
第三章 研究方法與設計 .......................................................................................... 31
第一節 研究架構與假說 .................................................................................. 31
第二節 研究變數之操作型定義與衡量 .......................................................... 33
第三節 問卷設計及研究對象 .......................................................................... 37
第四節 資料分析方法 ...................................................................................... 38
第四章 實證分析與討論 .......................................................................................... 40
第一節 問卷回收與基本資料分析 .................................................................. 40
第二節 效度與信度分析 .................................................................................. 43
第三節 敘述性統計分析 .................................................................................. 50
第四節 差異分析及相關分析 .......................................................................... 55
第五節 假說驗證 .............................................................................................. 65
第五章 結論與建議 .................................................................................................. 79
第一節 研究結論 .............................................................................................. 79
第二節 管理意涵 .............................................................................................. 82
第三節 研究限制及後續研究建議 .................................................................. 84
參考文獻 ...................................................................................................................... 86
附錄一 問卷 .............................................................................................................. 95


表目錄
表3-1-1 研究假說彙整 32
表4-1-1 問卷回收情形 40
表4-2-1 人際溝通能力之因素分析 44
表4-2-2 情緒智力之因素分析 46
表4-2-3 衝突之因素分析 47
表4-2-4 工作滿意度之因素分析 48
表4-2-5 人際溝通能力、情緒智力、衝突及工作滿意度構面之信度分析 49
表4-3-1 人際溝通能力之敘述性統計分析 51
表4-3-2 情緒智力之敘述性統計分析 52
表4-3-3 衝突之敘述性統計分析 53
表4-3-4 工作滿意度之敘述性統計分析 54
表4-4-1 性別在各構面之差異分析 55
表4-4-2 婚姻狀態在各構面之差異分析 56
表4-4-3 年齡在各構面之差異分析 57
表4-4-4 工作職級在各構面之差異分析 58
表4-4-5 公司型態在各構面之差異分析 59
表4-4-6 受訪者目前職務年資在各構面之差異分析 60
表4-4-7 受訪者工作總年資對各構面之差異分析 61
表4-4-8 公司行業別對各構面之差異分析 62
表4-4-9 各構面之相關分析 64
表4-5-2 情緒智力各構面對工作滿意度之影響 68
表4-5-3 衝突各構面對工作滿意度之影響 70
表4-5-4 人際溝通能力各構面對衝突之影響 73
表4-5-5 情緒智力各構面對衝突之影響 75
表4-5-6 衝突在人際溝通能力與情緒智力對工作滿意度之中介效果 78
表5-1-1 研究假說與研究問題之驗證結果彙整表 79




圖目錄
圖1-3-1 研究流程圖 .......................................................................................... 4
圖2-1-1 工作滿意度之前因後果關係圖 .......................................................... 8
圖2-2-1 情緒智力架構 .................................................................................... 17
圖2-3-1 衝突的過程圖 .................................................................................... 23
圖2-3-2 衝突處理意圖的向度 ........................................................................ 25
圖3-1-1 本研究架構 ........................................................................................ 31
參考文獻 中文部分
IBM全球財務長研究報告(2008)。IBM商業諮詢學院與華頓商學院及經濟學人智庫合作進行的研究。(Rogers, Lukens, Lin & Jon, 2008)
王彥程(2000)。臺灣企業員工人際溝通能力之衡量及其量表發展之研究。私立長榮管理學院經營管理研究所未出版碩士論文。
王淑俐(1997)。教師說話技巧。台北市:師大書苑。
王泳貴(2002)。國小教師人際依附風格、人際溝通能力與人際溝通滿意度之關係研究。屏東師範學院教育心理與輔導研究所碩士論文。
江文慈(1999)。情緒調整的發展軌跡與模式建構之研究。國立台灣師範大學教育心理與輔導研究所博士論文。
吳毓瑩(1997)。情緒智力的構念—想法與方向。教育資料與研究,19期,11~19 頁。
李明書(1995)。影響公共職業訓練機構訓練師參與在職進修教育訓練因素及模式之研究。國立彰化師範大學工業教育研究所碩士論文。
林欽榮(2001)。人際關係與溝通。台北:揚智文化。
康素慎(1996)。人際溝通,訓育研究,35卷,4期,73-80。
許士軍(1977)。工作滿意、個人特徵與組織氣候-文獻探討與實證研究,政治大學學報,第35期,頁13-56
許士軍(1993)。管理學,華泰書局。
許惠珠(1996)。人際關係,初版,台北:華杏,頁73。
陳慧芳(2005)。台灣派遣勞工對要派機構的認知、派遣機構的認知、人格特質與工作滿意及離職傾向之相關研究。國立中山大學人力資源管理研究所碩士論文。
舒緒緯(1990)。國民小學教師溝通滿意與工作滿意關係之研究,國立台灣師範大學教育研究所碩士論文。
劉麗容(1991)。如何克服溝通障礙,台北:遠流出版社,頁26-27。

廖素華(1977)。國小校長領導方式、教師人格特質與教師工作滿意的關係,國立政治大學教育研究所碩士論文。
滿莉芳(2001)。情緒勞務工作者情緒勞務負荷與工作結果之研究–以情緒智力與工作特性為干擾,靜宜大學企業管理研究所碩士論文。
蔡淑敏(2001)。企業內溝通媒介、員工溝通滿足及組織承諾關係之研究-以台灣電子資訊產業為例。私立長榮大學經營管理研究所未出版碩士論文。
藍素華(1999)。大學圖書館網站資訊架構可用性之研究-以國立臺灣大學圖書館網站為例。國立台灣大學圖書資訊學研究所碩士論文。
闕美華(2000)。國中小教師情緒智慧、社會支持與工作滿意度之研究。彰化師範大學教育研究所碩士論文。
鐘冠群(2004)。部門內人際衝突與員工效能-調節變項之研究。私立中原大學心理學系未出版碩士論文。

英文部分
Allman, J., O’Hair, D., & Stewart, R. (1994). Communication and aging: A study of the effects of cohort-centrism and perceived decoding ability on communication competence and communication satisfaction. Communication Quarterly, 42(4), 363-378.
Amason, A. C. and Schweiger, D. M. (1994). Resolving the paradox of conflict, strategic decision making and organizational performance. International Journal of Conflict Management, 5, 239-253.
Baron, R. A. (1990) Cuntering the effects of destructive criticism: The relative efficacy of four interventions. Journal of Applied Psychology, 75, 235-245.
Baron, R. (1997). Baron Emotional Quotient Inventory Technical Manual. New York, NY: Multi-Health Systems.
Bowerson, Donald J., Cooper, M. Bixby, Lambert, Douglas M., and Tylor, Donald A. (1980), Management In Marketing Channels, Mcgraw-Hall Book Company.
Burack﹐E﹒H﹒and Smith﹐R﹒D., (1982). Personnel Management. Singapore: John Wiley & Sons.
Cameron, K. S. (1985). Culture congruence strength and type relationship to effective, Beyond Rational Management, Business School, University of Michiganpp, pp.142-143.
Carnevale, P. J. D., and Isen, A. M., (1986), The influence of positive sffect and visual access on the discovery of integrative solutions in bilateral negotiation. Organizational Behavior and Human Decision Processes, 37, pp.1-13.
Chomsky, N. (1965), Aspects of the Theory of Syntax. Cambridge, Mass.: MIT Press.
Cooley, R. C. and Roach, D. A. (1984). Theoretical Approaches to Communication Competence: A Conceptual Framework.” In Competence in Communication, ed. R. N. Bostrom. Beverly Hills, Calif.: Sage.
Cuieford, J. P. (1965). Fundamental Statistics in Psychology and Education, 4th, New York: McGram Hill.,
Croin, M. W. (1990). Communication techniques for individual and organizational coping with job burnout, Paper presented at annual meeting of the Interpersonal Communication Association. ERIC Document Reproduction Service No. ED 327 896.
Daniel, J., Canary, and Cody, M. J. (1998). Interpersonal Communication: A Goals-Based Approach. St. Martin's Press. New York.
Davis, K. (1962). Human Relations at Work, New York: McGraw-Hill.
Druskat, V. U. & Wolff, S. B. (2001). Building the emotional intelligence of groups. Harvard Business Review,pp 81-90.
Ellis, K. (1995). Apprehension, self-perceived competency, and teacher immediacy in the laboratory-supported public speaking course: Trends and relationships. Communication Education, 44, pp.64-78.
Farrel(1983).“Exit,Voice,Loyalty,and Neglect as Responses to Job Dissatisfaction : A Multidimensional Scaling Study.” Academy of Management Journal, Dec.pp.511-514.
Gable, S. L., and Shean, G. D. (2000). Perceived social competence and depression. Journal of Social and Personal Relationships, 17, 139-150.
George, J. M., and Jones, R. J. (2002). Understanding and Managing Organizational Behavior, 3rd ed. Pearson Education pubished.
Goleman, D., (1995). Emotional intelligence. New York: Bantam Books.
Goleman, D., (1998). Working with Emotional Intelligence. New York: Bantam Books.
Gross, J. J. (1998). The emerging field of emotion regulation: An integrated review, Review of General Psychology, 2(3), pp.271-299
Jablin, F. M. (1999), An exploratory study of communication competence in Thai organizations. The Journal of Business Communication, 36: 382-418.
Jehn, K. A., (1995). A multimethod examination of the benefits and detriments of intragroup conflict. Administrative Science Quarterly, 40, pp.256-283.
Jehn, K. A., (1997). A qualitative analysis of conflict types and dimensions in organizational groups. Administrative Science Quarterly. 42, pp.530-558.
Jordan, P. J. and Troth, A. C. (2002). Emotional intelligence and conflict resolution in nursing.Contemporary Nurse, 13(1), 94-100.
Hoppock, R., (1935). Job Satisfaction. New York: Harper & Row.
Hass, J. & Sypher, B.D. (1991). The impact of communication abilities on individual success in organizations. Paper presented at the annual meeting of the Speech Communication Association,Atlanta, GA, November

Hair, J. F., R. E. Anderson, R. L. Tatham, and W. C. Black. (1998). Multivariate Data Analysis(5th ed). Englewood Cliffs, NJ: Prentice-Hall
Littlejohn, S. W. and Jabusch, D. M. (1982) Communication competence, model and application,” Journal of Applied Communication Research, Vol.10, pp.29-37.
Kenneth S. L. and Wong, C. (2000). The Effect of Emotional Intelligence on Employees. Performance and Attitudes:An Exploratory Study, ” Academy of Management Meeting, Toronto, 1-19.
Keyton, J. (1986). Extrapolating a dyadic model to small group methogoary: Validation of spitzberg and cupach model of communication competence. Appear at the Interpersonal Communication Association conference. Chicago. ERIC Document Reproduction Service No. ED 279 030.
Kreitner, R., and Kinicki, A. (2001). Organizational Behavior (5thed). New York: Mcgraw-Hill Companies.
Kunnanatt, J. T. (2004). Emotional intelligence: The new science of interpersonaleffectiveness. Human Resource Development Quarterly, 15, pp.489-495.
Larson, C. E., P. M. Backlund, M. K. Redmond, and Barbour .A. (1978). Assessing Communicative Competence. Paper presented at the Speech Communication Association Convention, Minneapolis, Minn., November.
Mayer, J. D., & Salovey, P., (1997). Emotional development and emotional intelligence: Educational implications. New York: Basic Books.
Mayer, J. D., Caruso, D. R. and Salovey, P. (2000a). Emotional intelligence meets traditional standards for an intelligence: Intelligence. 24, 267-298
McGregor, D. (1967). The Professional Manager. N.Y.: Mcgraw-Hill.
Meyer, J. P. & Allen, N. J. (1997), Commitment in the workplace: Theory, research, and application, Thousand Oaks, CA: Sage Publications.
Nasca, D. (1994). The impact of cognitive style on communication. NASSP Bulletin, 78, 99-108.
Nongluck Sriussadaporn-Charoenngam & Fredric M Jablin (1999). An exploratory study of communication competence in Thai organizations, The Journal of Bussiness Communication, 36(4), 382-404.
Nunnally, J. C. (1978), Psychometric Theory (2nd ed), New York: McGraw-Hill.
Olson, L. N. (2002), As ugly and painful as it was, It was effective: Individuals’ unique assessment of communication competence during aggressive conflict episodes.” Communication Studies 53: pp.171-88.
Payne, W. L. (1985), A study of emotion:Developing emotional intelligence, self-integration, relating to fear, pain and desire. Unpublished doctoral dissertation, The Union for Experimenting Colleges and University.
Petrides, K. V. and Furnham, A. (2001). Trait emotional intelligence: psychometric investigation with reference to established trait taxonomies. European Journal of Personality, 15, pp.425-448.
Porter, L.W. and Lawler, E. E. (1968). Managerial Attitudes & Performance, Illinois: Homewood Company.
Prince, J. L. (1972) Handbook of Organizational measurement. Lexington, M.A., Health.
Pruitt, D. G. and Rubin, J. Z. (1986). Social Conflict, Random House. New York, NY,
Rebecca, A., (1999). Emotional intelligence in organizations:A conceptualization. Genetic, Social and General Psychology Monographs. 125,209-224.
Robbins, S. P. (1998). Organizational Behavior (8th ed.), Upper Saddle River, NJ. Prentice Hall International.
Rudolph, F., Verderber, and Kathleen, S.,Verderber., (1995). Inter-act: Using Interpersonal Communication Skill, International Thomson publishing.
Salovey, P., and Mayer, J. D. (1990). Emotional intelligence. Imagination, Cognition and Personality. 9 (3), 185-211.
Salover, P. and Mayer, J. D. (1997). Emotional Development and Emotional Intelligence: Educational Implications, N.Y.: Basicbooks, Inc,
Seashore, S. E. and Taber, T. D. (1975). Job satisfaction and their correlation, American Behavior & Scientist, 18. pp.346.
Schmidt, S. M. and Kochan, T. A. (1972). Conflict: toward conceptual clarity, Administrative Science Quarterly, 17.pp359-370
Spitzberg, B. H., (1993). The dialectics of (in)competence, Journal of Social and Personal Relationships, Vol.10, pp.137-58.
Spitzberg, B. H., and Cupach, W. R. (1984). Interpersonal Communication Competence. Beverly Hills: Sage Publications.
Spitzberg, B. H., and Cupach, W. R. (1989). Handbook of Interpersonal Competence Research. New York: Springer-Verlag.
Spitzberg, B. H. and Hurt, H. T. (1987). The measurement of interpersonal skills in instructional contexts. Communication Education, 36, 28-45.
Spitzberg, B. H. (1988). Communication competence: Measures of perceived effectiveness. In C. H. Tardy(Ed.), A handbook for the study of human communication: Methods and instruments for observing, measuring, and assessing communication processes. Norwood, N.J.: Ablex.
Spitzberg, Brain H., Daniel J. Danary and William R. Cupach. (1994). A Competence-Based Approach to the Study of Interpersonal Conflict. Hillsdale, N.J.: Erlbaum.
Simon, H.A.,(1976),Administrative Behavior, New York: The Free Press.
Smith, P. C., L. M. Kendell and C. L. Hulin, (1969). Measurement of Satisfication in Work and Retirement. Chicago: Rand Mcnally.
Staw, B. M., Bell, N. E., and Clausen, J. A. (1986). The dispositional approach to job attitudes: A lifetime longitudinal test. Administrative Science Quarterly. 31. pp.56-77.
Steiner, C. and Perry, P. (1997). Achieving Emotional Literacy: A Personal Program to Increase Your Emotional Intelligence, New York: Avon Books
Sypher, B. D., and Zorn, T. E. (1986). Communication related abilities and upward mobility:a longitudinal investigation, Human Communication Research, 12, 421-431.
Thomas, K. (1992), “Conflict and negotiation processes in organization,” in M. D. Dunnette and L. M. Hough (eds.), Handbook of Industrial and Organizational Psychology, 2nd ed., Vol.3, Palo Alto, CA: Consulting Psychologists Press, p.688.
Thomas, K. W., (1977). Conflict and Management. In Dunnette, M. D.(ed), Handbook of Industrial and Organizational Psychology. Chicago: Rand Mc Nally.
Thomas, K. W. (1992), Conflict and negotiation processes in organizations. Journal of Organizational Behavior, 13, pp.265-274.
Trenholm, S. & Jensen, A. (1996). Interpersonal communication. Belmont: ITP.
Van, D. Vliert, E., and Euwema, M. C., (1994). Agreeableness and activeness as components of conflict behaviors. Journal of Personality and Social Psychology, 66, pp.674-687.
Van, D. Vliert, E., Euwema, M. C., and Huismans, S. E. (1995). Managing conflict with a subordinate or a supervisor: effectiveness of conglomerated behavior. Journal of Applied Psychology, 80, pp.271-281.
Vroom, V. H. (1964) Work and Motivation, N.Y.: John Willey and Sons, Inc.
Weiss, D., Dawis, R., England, G., and Lofquist, L. (1967). Manual of the Minnesota satisfaction questionnaire minnesapolis, minn.: University of Minnesota Industrial Relations Center.
Wiemann, J., M., (1977). Explication and test of a model of communicative competence. Human Communication Research. 3, pp.195-213.
論文使用權限
  • 同意紙本無償授權給館內讀者為學術之目的重製使用,於2010-07-27公開。
  • 同意授權瀏覽/列印電子全文服務,於2011-07-27起公開。


  • 若您有任何疑問,請與我們聯絡!
    圖書館: 請來電 (02)2621-5656 轉 2281 或 來信