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 U0002-2912201116593200
中文論文名稱 人格特質、工作壓力與時間管理對離職傾向之關聯性研究-以我國四大事務所審計人員為例
英文論文名稱 A Study of the Relationships among the Personality Trait, Job Stress, Time Management and Turnover Intention: The Case of the Auditors in the Taiwan Big Four CPA Firms
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 100
學期 1
出版年 101
研究生中文姓名 許志駿
研究生英文姓名 Chih-Chun Hsu
學號 797600193
學位類別 碩士
語文別 中文
口試日期 2011-12-23
論文頁數 69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 人格特質  工作壓力  時間管理  離職傾向 
英文關鍵字 Personality Trait  Job Stress  Time Management  Turnover Intention 
學科別分類 學科別社會科學商學
中文摘要 審計人員是會計師事務所最重要的資源,且有經驗之審計人員扮演著審計經驗及知識傳承的角色,然我國大型會計師事務所一直存在審計人員流動率過高的問題。因此,本研究旨在探討大型會計師事務所有經驗之審計人員之離職傾向與其人格特質、時間管理、工作壓力之關係。
本研究以我國四大會計師事務所資深審計人員為對象,採問卷調查法蒐集資料。研究結果發現審計人員之外控人格特質傾向對工作壓力有顯著正向影響,亦即越傾向外控人格特質者,知覺工作壓力越大。審計人員之時間管理能力對工作壓力則呈顯著負向影響,工作壓力進而對離職傾向呈顯著正向影響,即審計人員時間管理能力越佳,知覺工作壓力越小;知覺工作壓力越小,則離職傾向越低。
英文摘要 The auditors are the most valuable asset in CPA firms. The experienced auditors are important to impart their experience and knowledge to the inexperienced auditors, but the highly labor turnover rate of auditors is a serious problem in the big CPA firms in Taiwan. Therefore, the purpose of the research is to understand whether the experienced auditors’ personality trait, job stress, time management are related to their turnover intention in Taiwan Big Four CPA Firm.

This research applies questionnaire survey to collect data from the experienced auditors in the Big Four CPA firm. The findings suggested that the auditors’ personality trait have significant impacts on their job stress. The auditor who is more external locus of control perceives higher job stress. The auditors’ time management has significant negative impact on their job stress. The auditors’s job stress has significant positive impact on their turnover intention.
論文目次 中文摘要 i
Abstract ii
圖目錄 iv
表目錄 v
第一章 緒論 1
第一節 研究背景及動機 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 人格特質 5
第二節 工作壓力 8
第三節 時間管理 12
第四節 離職傾向 18
第五節 相關實證研究 21
第三章 研究方法 24
第一節 研究架構與假說 24
第二節 變數操作型定義與衡量 25
第三節 研究設計與對象 28
第四節 資料分析方法 29
第四章 證實結果與分析 33
第一節 問卷回收及基本資料分析 33
第二節 敘述性統計分析 34
第三節 差異分析 39
第四節 測量模式分析 50
第五節 結構模式分析 53
第五章 結論與建議 56
第一節 研究結論 56
第二節 管理意涵 57
第三節 研究限制及後續研究建議 59
參考文獻 61
中文部分 61
英文部分 63

附錄:研究問卷


圖目錄
圖1-3-1 研究流程圖 .................................................................................................... 4
圖2-2-1 Matteson 和 Ivancevich(1979)的工作壓力模式 ............................... 10
圖2-2-2 Robbins工作壓力模式 ............................................................................... 11
圖2-3-1 心理時間管理系統圖 .................................................................................. 14
圖2-3-2 時間管理的過程模式 .................................................................................. 15
圖2-4-1 Mobley 離職決策模式 ............................................................................... 19
圖2-4-2 Mobley(1978)簡化離職行為模式 ......................................................... 20
圖2-4-3 離職的因徑模式 .......................................................................................... 21
圖3-1-1 研究架構圖 .................................................................................................. 24
圖4-5-1 整體模式路徑圖 .......................................................................................... 54

表目錄
表4-1-1 基本資料分析 .............................................................................................. 33
表4-2-1 人格特質量表之敘述性統計表 .................................................................. 35
表4-2-2 工作壓力量表之敘述性統計表 .................................................................. 36
表4-2-3 時間管理構面之敘述性統計表 .................................................................. 38
表4-2-4 離職頃向量表之敘述性統計表 .................................................................. 39
表4-3-1 性別在人格特質、工作壓力、時間管理及離職傾向之差異性分析 ...... 40
表4-3-2 教育程度在人格特質、工作壓力、時間管理及離職傾向之差異性分析..................................................................................................................................... 40
表4-3-3 畢業科系在人格特質、工作壓力、時間管理及離職傾向之差異性分析..................................................................................................................................... 41
表4-3-4 會計師證照在人格特質、工作壓力、時間管理及離職傾向之差異性分析..................................................................................................................................... 42
表4-3-5 年齡層在人格特質、工作壓力、時間管理及離職傾向之差異性分析 .. 44
表4-3-6 職級別在人格特質、工作壓力、時間管理及離職傾向之差異性分析 .. 45
表4-3-7 年資在人格特質、工作壓力、時間管理及離職傾向之差異性分析 ...... 46
表4-3-8 婚姻狀況在人格特質、工作壓力、時間管理及離職傾向之差異性分析..................................................................................................................................... 47
表4-3-9 子女人數在人格特質、工作壓力、時間管理及離職傾向之差異性分析..................................................................................................................................... 48
表4-3-10 事務所別在人格特質、工作壓力、時間管理及離職傾向之差異性分析..................................................................................................................................... 49
表4-3-11 地區別在人格特質、工作壓力、時間管理及離職傾向之差異性分析 50表4-4-1 信效度分析表(N=438) ........................................................................... 51
表4-4-2 各變項區別效度分析表 .............................................................................. 52
表4-5-1 結構模式之整體配適度 .............................................................................. 53
表4-5-2 整體樣本路徑係數及研究結果彙總表 ...................................................... 55
表4-5-3 效果分析彙總表 .......................................................................................... 55

參考文獻 中文部分
尹琳玲、田甜、李丹丹(2009),大學生時間管理傾向與壓力的相關研究,懷化學院學報,28(11),頁108-111。
井上富雄(1989),時間存摺,台北:上硯。
王國揚(2002),角色衝突、工作壓力與離職傾向關係之探討-以財政部台灣省中區國稅局為例,國立中山大學人力資源管理研究所碩士在職專班碩士論文。
王耀德、許桂蘭(2002),地方行政人員工作情境特性及行政人員人格特質對其工作壓力知覺影響之研究-以苗栗縣為例,行政暨政策學報,34,頁177-218。
朱文雄(1999),時間管理,高雄:復文。
侯望倫(1984),工作壓力的實證研究:組織氣候、角色特性、人格特質與壓力症狀的關係,管理評論,3(3),頁38-46。
施宏彥(1996),縣市教育局行政人員的工作特性、制握信念、對時間管理策略及工作壓力關係之研究,國民教育研究集刊,2,頁161-188。
張永紅(2003),大學生心理控制源和時間管理傾向的相關研究,心理科學,26(3),頁567-568。
張永紅、黃希庭(2001),青少年時間管理傾向量表的編製,心理學報,33(4),頁338-342。
張永紅、黃希庭(2006),企業中層管理者時間管理傾向量表的探索性因素分析,心理科學,29(2),頁385-388。
張春興(1990),現代心理學,台北:東華。
張琬菁(2010),工作壓力、工作倦怠、工作滿足與離職傾向之研究-以會計師事務所審計部門為例,國立成功大學高階管理碩士在職專班碩士論文。
陳杏綺(2007),理財專員的人格特質、時間管理與工作績效之關聯性研究-以台南都會區為例,國立成功大學統計學研究所碩士論文。
陳章儀(1995),組織心理學,台北:心理出版社。
陸洛(1997),工作壓力之歷程:理論與研究的對話,中華心理衛生學刊,10(4), 頁19-51。
黃開義(1984),個人特質、工作特性、領導型態與工作滿足、組織承諾對離職意願之影響,中原大學機械工程研究所碩士論文。
黃英忠、趙必孝(1991),產業內知覺之新工作比較在離職模式內的因果關係研究,管理評論,10,頁103-122。
楊明經(2007),組織公平、工作與家庭衝突、工作壓力與員工離職意圖之關聯探討-以國內會計師事務所員工為例,東海大學管理碩士在職專班碩士論文。
劉美玲(2009),T銀行理財專員情緒勞動、工作壓力對離職傾向間之線性結構方程模式研究,國立臺灣師範大學工業科技教育學系碩士論文。
諸承明、李祺菁(2001),人格特質、工作品質需求類型與工作態度之關聯性研究-以新新人類為實證對象,中原學報,29(4),頁351-359。
鄭東濱(1998),時間管理,台北:長河出版社。
鍾增欣(2007),業務人員人格特質、工作壓力、道德判斷與工作績效關係之研究-以南部A壽險公司為例,國立高雄應用科技大學商務經營研究所碩士論文。
羅文君(2009),工作滿足、領導行為、工作特性與人格特質對離職傾向之探討-以超大型會計師事務所審計人員為例,國立中央大學企業管理研究所碩士論文。
饒瀅、黃子傑、李躍平(2008),師範院校新生時間管理傾向與成就動機和心理控制源的關係研究,中國校醫,22(5),頁508-510。


英文部分
Allport, G. W. (1961). Pattern and Growth in Personality, New York: Holt, Rinehart and Winston.
Allport, G. W., and Odbert, H. S. (1936). Trait-names: A psycho-lexical study. Psychological Monographs, 47(1), 211.
Anderson, J. C., and Gerbing, D. W. (1988). Structural equation modeling inpractice: A review and recommended two-step approach. PsychologicalBulletin, 103(3), 411-423.
Bagozzi, R. P., and Yi, Y.(1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16(1): 74-94.
Beehr, T. A., and Newman, J. E. (1978). Job stress, employee health, and organization effectiveness: A facet analysis, model and literature review. Personnel Psychology, 31, 665-699.
Bentler (1992). On the fit of models to covariance and methodology to the bulletin. Psychological Bulletin, 112, 400-404.
Bond, J. M., and Feather, N. T. (1988). Some correlates and purpose in the use of time. Journal of Personality and Social Psychology, 55(2), 321-329.
Brigitte, J. C., Wendelien, E., Christel, G. R, and Robert, A. R. (2007). A review of the time management literature. Personnel Review, 36(2), 255-276.
Britton, B. K., and Tesser, A. (1991). Effects of time management practices on college grades. Journal of Educational Psychology, 83, 405-410.
Britton, B. K., and Glynn, S. M. (1989). Mental management and creativity productivity. In Ronning, R. R., and Reynolds, C. R.(Eds.). Handbook of Creativity, New York: Plenum.
Browne, M. W., and Cudeck, R. (1993), Alternative ways of assessing model fit. In K.A. Bollen and J. S. Long (Eds.). Testing structural equation models, Newbury Park, CA: Sage.
Burger, J. M. (2000). Personality (5th ed), Thomson Learning, Inc.
Burt, C. D. B., and Kemp, S. (1994). Construction of activity duration and time management potential. Applied Cognitive Psychology, 8, 155-168.
Carmines, E. G., and McIver, J. P. (1981). Analyzing models with unobserved variables: Analysis of covariance structure. In Bohrnstedt G.W. and Borgatta E.F. (Eds.), Social measuremen, Current issues, 65-115. Beverly Hills, CA: Sage.
Canon, W. B. (1932). The Wisdom of the Body. New York: Norton.
Caplan, R. D., and Jones, K.W. (1975). Effects of workload, role ambiguity, and type A personality on anxiety, depression, and heart rate. Journal of Applied Psychology, 60, 713-719.
Chen, J. C. (2008).The impact of locus of control on job stress, job performance and job satisfaction in Taiwan. Leadership and Organization Development Journal, 29(7), 572-582.
Chesney, M. A., and Roseman, R. H. (1980). Type A behavior in the work-setting. In Cooper, C. L. and Payne, R. (Eds). Current Concerns in Occupational Stress, London: John Wiley and Sons.
Cooper, C. L., and Marshall, J. (1976). Occupational sources of stress: A review of the literature relating to coronary heart disease and mental ill health. Journal of Occupation Psychology, 49, 11-28.
Cooper, C. L., Sloan, S. J., and Williams, S. (1988). Occupational Stress Indicator Management Guild, Windsor: NFER-Nelson.
Costa, P. T. Jr., and McCrae, R. R. (1990). Personality in Adulthood, New York: The Guilford Press.
Costa, P. T. Jr., and McCrae, R. R. (1992). An introduction of the five-factor model and its applications. Journal of Personality, 60, 175-215.
Dailey, R. C., Ickinger, W., and Coote, C. (1986). Personality and role variables as predictors of tension discharge rate in three samples. Human Relations, 39(11), 991-1004.
David, V. D., and Stanley, B. S. (1989). Personality and Job Performance: Evidence of Incremental Validity. Personnel Psychology, 42, 25-36.
Davis, M. A. (2000). Time and the nursing home assistant: relations among time management, perceived control over time, and work-related outcomes. Paper presented at the Academy of Management, Toronto, Canada.
Digman, J. M. (1990). Personality structure: Emergence of the five-factor model. Annual Review of Psychology, 41, 417-440.
Donnelly, P. D., and Quirin, J. J. (2002). Occupational Stress And Turnover Issues In Public Accounting: The Mediating Effects Of Locus Of Control, Social Support, And Employment Expectations. International Business and Economics Research Journal, 1(9), 75-90.
Fishbein, M., and Ajzen, I. (1975). Belief, Attitudes, Intention and Behavior: An Introduction to Theory and Research. Reading, MS: Addison-Wesley.
Fiske, D. W. (1949). Consistency of the factorial structure of personality ratings from different sources. Journal of Personality and Abnormal Psychology, 44, 329-344.
Fogarty, G. J., Machin, M. A., Albion, M.J., Sutherland, L. F., Lalor, G. I., and Revitt, S. (1999). Predicting occupational strain and job satisfaction: The role of stress, coping, personality, and affectivity variables. Journal of Vocational Behavior, 54, 429-452.
Fornell, C., and Larcker, D.F. (1981). Structural equation models with unobservable variables and measurement errors. Journal of Marketing Research, 18(2): 39-50.
Francis-Smythe, J. A., and Robertson, I. T. (1999). On the relationship between time management and time estimation. British Journal of Psychology, 90, 333-347.
French, J. R. P., Rodgers, W. L., and Cobb, S. (1974). Adjustment as person -environment fit. In B. V. Coelho, D. A. Hamburg and J. E. Adams(Eds), Coping and Adaptation, New York: Basic Books.
French, J. R. P., and Kahn, R. L. (1962). A programmatic approach to studying the Industrial environment and mental health. Journal of Social Issuse, 18, 1-47.
Friedman, M., and Rosenman, R. M. (1974). Type A Behavior and Your Heart, New York: Knopf.
George, J. M., and Jones, G. R.(2002). Understanding and Managing Organizational Behavior(3th ed), N.J.: Prentice-Hall.
Guliford, T. P. (1959). Personality, New York: Megraw-Hill.
Hashemizadeh, H. (2006) Analysis of relation between time management behaviors and occupational stress of medical surgical ward’s head nurses of educational hospitals depend on Shaheed Beheshti Medical University, The Quarterly Journal of Fundamentals of Mental Health spring-summer, 8(29-30), 51-56.
Jamal, M. (1990). Relationship of job stress and Type-A behavior to employees’job satisfaction , organizational commitment, psychosomatic health problems, and turnover motivation. Human Relations, 43(8), 727-738.
Jex, J. M., and Elacqua, T. C. (1999). Time management as a moderator of relations between stressors and employee strain. Work and Stress, 13, 182-191.
Jones, E., Chonko, L., Rangarajan, D. and Roberts, J. (2007). The role of overload on job attitudes, turnover intentions, and saleperson performance. Journal of Business Research, 60(7), 663-671.
Judge, T. A., and Bono, J. E. (2001). Relationship of core self-evaluations traits: self-esteem, generalized self-efficacy, locus of control, and emotional stability with job satisfaction and job performance: A meta-analysis. Journal of Applied Psychology, 86(1), 80-92.
Joreskog, K. G., and Sorbom, D. (1992). LISREL: A guide to the program and applications, Chicago: Sciecntific Software International, Inc.
Kassarjian, H. H. (1971). Personality and consumer behavior: A review. Journal of Marketing Research, 8(4), 409-418.
Kearns, H., and Gardiner, M. (2007). Is it time well spent? The relationship between time management behaviours, perceived effectiveness and work-related morale and distress in a university context. Higher Education Research and Development, 26(2), 235-247.
Kelly, W. E., and Johnson, J. L. (2005). Time use efficiency and the five-factor model of personality. Education, 125, 511-551.
Kraut, A. I. (1975). Predicting turnover of employees from measured job attitudes. Organizational Behavior and Human Performance, 13(2), 233-243.
Macan, T. H. (1994). Time management: test of a process model. Journal of Applied Psychology, 79, 381-391.
Macan, T. H. (1996). Time-management training: effects on time behaviours, attitudes, and job performance. The Journal of Psychology, 30, 229-236.
Macan, T. H., Shahani, C., Dipboye, R. L., and Philips, A. P. (1990). College students time management: correlations with academic performance and stress. Journal of Educational Psychology, 82, 760-768.
MacCallum, R. C., and Hong, S. (1997). Power analysis in covariance structure modeling using GFI and AGFI. Multivariate Behavioral Research, 32, 193-210.
Martin, G. L., and Osborne, J. G. (1989). Psychology adjustment, and everyday living, Englewood Cliff, NJ: Prentice-Hall.
Matteson, M. T., and Ivancevich, J. M. (1979). Organizational stressors and heart disease: A research model. Academy of Management Review, 4(3), 350-358.
Michaels, C. E., and Spector, P. E. (1982). Causes of employee turnover: A test of the Mobley, Griffeth, Hand, and Meglino Model. Journal of Applied Psychology, 67(l), 53-59.
Mischel, W., and Mischel, H. N. (1980). Essentials of Psychology (2nd ed.), New York: Random House.
Mobley, W. H. (1977). Intermediate linkages in the relationship between job satisfaction and employee turnover. Journal of applied psychology, 62(2), 237-240.
Mobley, W. H., Horner, S. O., and Hollingsworth A. T. (1978). An evaluation of precursor of hospital employee turnover. Journal of Applied Psychology, 63(4), 408-414.
Mudrack, P. (1997). The structure of perceptions of time. Educational and Psychological Measurement, 57, 222-40.
Mulaik, S., James, L., Van Alstine, J., Bennett, N., Lind, S., and Stilwell, C. (1989). Evaluation of Goodness-of-Fit Indices for Structural Equation Models. Psychological Bulletin, 105(3), 430-445.
Norman, W. T. (1963). Toward an adequate taxonomy of personality attributes: Replicated factor structure in peer nomination personality ratings. Journal of Abnormal and Social Psychology, 66, 574-583.
Orpen, C. (1993). The effect of time-management training on employee attitudes and behavior: A field experiment. The Journal of Psychology, 128, 393-406.
Parasuraman, S., and Alutto, J. A. (1984). Sources and Outcomes of Stress in Organizational Settings: Toward the Development of a Structural Model. Academy of Management Journal, 27(2), 330-350.
Peter, G., and Denise, S. (2005). Does time management training work? An evaluation. International Journal of Training and Development, 9(2), 124-139.
Porter, L.W., and Steers, R. M. (1973). Organizational, work, and personal factors in employee turnover and absenteeism. Psychological Bulletin, 80(2), 151-176.
Robbins, S. P. (2009). Organizational Behavior (13th ed.), Englewood Cliffs, NJ : Prentice-Hall.
Rotter, J. B. (1966). Generalized expectancies for internal vs external control of reinforcement. Psychological Monographs: General and Applied, 80, 609.
Rotter, J. B. (1954). Social Learning and Clinical Psychology, NJ: Prentice-Hall.
Selye, H. (1956). The Stress of Life, New York: McGraw-Mill.
Slaven, G. and Totterdell, P. (1993). Time management training: does it transfer to the workplace? Journal of Managerial Psychology, 8, 20-28.
Spector, P. E. (1987). Method variance as an artifact in self-reported affect and perceptions at work: Myth or significant problem. Journal of Applied Psychology, 72, 438-443.
Spector, P. E. (1988). Development of the Work Loucs of Control Scale. Journal of Occupational Psychology, 61, 335-340.
Stimpson, J. (1999). In the know. Practical Accountant, 32(6), 34-39.
Thatcher, S. M. B., Jehn, K. A., and Zanutto, E. (2003). Cracks in diversity research: The effects of diversity faultiness on conflict and performance. Group Decision and Negotiation, 12, 217-241.
Tuppes, E. C., and Christal, R. E. (1961). Recurrent personality factors based on trait ratings. Journal of Personality, 60, 225-251.
Vance, B., Miller; S., Humphreys, S., and Reynolds, F. (1989) Sources and manifestation of occupational stress as reported by full-time teachers working in A big school, Journal of American Indian Education, 28(2), 21-31.
Wiggins, J. S. (1996). The Five-Factor Model of Personality, New York: Guilford.
Williams, L. J., and Hazer, J. T. (1986). Antecedents and consequence of satisfaction and commitment in turnover models:A reanalysis using latent variable structural equation models. Journal of Applied Psychology, 71, 219-231.
Woolfolk, A. E., and Woolfolk, R. L. (1986). Time management: an experimental investigation. Journal of School Psychology, 24, 267-275.
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2012-02-16公開。
  • 同意授權瀏覽/列印電子全文服務,於2012-02-16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