本研究旨在探討台灣會計師事務所中衝突管理、團隊衝突、情感性承諾與任務滿意度的關聯性。本研究考量衝突管理策略的採用分別對團隊衝突、情感性承諾以及任務滿意度的影響。本研究採便利抽樣方法，以國內會計師事務所專業員工為問卷調查對象，總計有效問卷299份，使用SPSS以及AMOS統計軟體進行實證分析。本研究結果發現衝突管理下的妥協策略有助於降低團隊衝突中的關係衝突與程序衝突，逃避策略與支配策略則會增加關係衝突，而關係衝突會降低員工對於事務所的情感性承諾，程序衝突與任務衝突則會降低員工對於執行任務時的程序滿意以及完成任務後的結果滿意，本研究結果可提供國內各會計師事務所之參考。

This article aims to explore the relationship amongst conflict management, team conflict, affective commitment and task satisfaction. This study considers the influence of conflict management on team conflict, and how it affects affective commitment and task satisfaction. This study used a convenience sampling method and the samples were done from professional staffs in Taiwan CPA firms. Data collected from 299 professional staffs provide partial support for the research model. Structural Equation Model（SEM）was used to analyze the hypothesized relationships between the constructs in the research model, and it was tested by using AMOS software. The empirical results provide considerable support for the model. The results of our study indicate that compromising-strategy can reduce relationship conflict and process conflict, but avoiding-strategy and domination-strategy would increase relationship conflict. Moreover, Relationship conflict would reduce the affective commitment of the staffs for the firm. Process conflict and task conflict would reduce employees’ task satisfaction.

目錄
中文摘要	I
英文摘要	II
目錄	III
表目錄	IV
圖目錄	VI
第壹章  緒論	1
第一節  研究背景與研究動機	1
第二節  研究目的與問題	3
第三節  論文架構	4
第貳章  文獻探討	5
第一節  團隊衝突	5
第二節  衝突管理	10
第三節  情感性承諾	15
第四節  任務滿意度	19
第參章  研究設計與方法	21
第一節  研究假說	21
第二節  研究架構	26
第三節  研究變數的衡量	27
第四節  研究工具及研究對象	31
第五節  資料分析方法	33
第肆章  實證結果與分析	35
第一節  問卷發放與回收情況	35
第二節  樣本基本資料分析	36
第三節  敘述性統計分析	38
第四節  信度及效度分析	42
第五節  結構方程模型分析	50
第伍章  結論與建議	61
第一節  研究結論	61
第二節  管理意涵	63
第三節  研究貢獻與限制	64
第四節  未來研究方向	65
參考文獻	66
附錄	77

表目錄
表2-1-1 衝突的定義	5
表2-1-2 衝突的分類及其定義	6
表2-1-2 衝突的分類及其定義(續)	7
表2-2-1 衝突管理的分類	10
表2-2-1 衝突管理的分類(續)	11
表2-3-1 組織承諾的定義	16
表2-3-2 組織承諾的分類	17
表3-3-1 團隊衝突之衡量問項	27
表3-3-2 衝突管理之衡量問項	28
表3-3-2 衝突管理之衡量問項(續)	29
表3-3-3 情感性承諾之衡量問項	29
表3-3-4 任務滿意度之衡量問項	30
表3-4-1 會計師事務所的服務類型	31
表4-2-1 有效樣本基本資料	36
表4-2-1 有效樣本基本資料(續)	37
表4-3-1 團隊衝突之敘述性統計量	38
表4-3-2 團隊衝突平均數之次數分配表	38
表4-3-3 衝突管理之敘述性統計量	39
表4-3-4 衝突管理平均數之次數分配表	40
表4-3-5 情感性承諾之敘述性統計量	40
表4-3-6 情感性承諾平均數之次數分配表	41
表4-3-7 任務滿意度之敘述性統計量	41
表4-3-8 任務滿意度平均數之次數分配表	41
表4-4-1 Cronbach’s α判斷表	42
表4-4-2 信度分析表	43
表4-4-2 信度分析表(續)	44
表4-4-3 衝突管理之因素負荷量、組合信度與平均變異數抽取量表	46
表4-4-4 團隊衝突之因素負荷量、組合信度與平均變異數抽取量表	47
表4-4-5 情感性承諾之因素負荷量、組合信度與平均變異數抽取量表	47
表4-4-6 任務滿意度之因素負荷量、組合信度與平均變異數抽取量表	47
表4-4-7 區別效度與相關係數矩陣表	49
表4-5-1 整體模型評鑑分析表	50
表4-5-2 本研究之結構方程模型分析表	52
表4-5-3 審計部門之結構方程模型分析表	53
表4-5-4 非審計部門之結構方程模型分析表	54
表4-5-5 關係衝突之中介檢驗表	55
表4-5-5 關係衝突之中介檢驗表(續)	56
表4-5-6 程序衝突之中介檢驗表	58
表4-5-7 任務衝突之中介檢驗表	59
表5-1-1 研究結果彙整表	61

圖目錄
圖1-3-1 論文架構	4
圖2-2-1 Rahim的衝突管理概念圖	13
圖3-1-1 研究架構	26
圖4-5-1 本研究之結構方程模型圖	51
圖4-5-2 審計部門之結構方程模型圖	53
圖4-5-3 非審計部門之結構方程模型圖	54
圖4-5-1 關係衝突中介效果檢驗圖-逃避策略與情感性承諾	56
圖4-5-2 關係衝突中介效果檢驗圖-支配策略與情感性承諾	57
圖4-5-3 關係衝突中介效果檢驗圖-妥協策略與情感性承諾	57
圖4-5-4 程序衝突中介效果檢驗圖-妥協策略與程序滿意度	58
圖4-5-5 任務衝突中介效果檢驗圖-妥協策略與結果滿意度	59
圖4-5-6 任務衝突中介效果檢驗圖-統整策略與結果滿意度	59
圖4-5-7 任務衝突中介效果檢驗圖-退讓策略與結果滿意度	60

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