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。

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.

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

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