在全球化趨勢之下，企業往往成立海外據點強化在地經營，並藉由外派提升管理水準，如何遴選適任之外派人員亦成為跨國經營之重要議題。遴選外派人員時，除考量其專業及跨文化適應等能力外，外派意願亦顯重要，過去研究指出外派失敗的最主要原因即外派人員非自願性接受外派任務(Borstorff, Harris, Field & Giles, 1997)。由於外派需面對新鮮事物及工作壓力，亦需離開現職及家庭，因此員工之人格特質或生涯規劃亦可能影響外派之意願。隨著企業海外設廠或成立據點，以及會計師事務參與國際任務配合當地查核等情形日增，會計、稅務或審計等工作對海外營運具有重要性，其影響會計及審計人員外派意願之因素亦應重視。由於外派成敗與外派意願關係密切，引發本研究探討影響會計人員外派意願之因素。
本研究採問卷調查法，以台灣1000大企業之會計人員及參加國際聯盟之會計師事務所之審計人員為對象，探討其人格特質、生涯定向對外派意願之影響。研究發現：(一)會計人員之人格特質顯著影響其生涯定向；(二)越偏向外向型人格特質者外派意願越高；越偏向技術型、服務型或安全型生涯定向者外派意願越高。

Under the globalization, companies usually set up overseas business units to intensify local operation and upgrade management skill by expatriate mission. As accounting, taxation and auditing are important to oversea operations, the expatriating of accountants or auditors is increasing steadily. Since the success of expatriating is affected by expatriates’ willingness, it aims to investigate the factors impacting on accountants’ willingness to be expatriates.
It applies questionnaire survey to study the accountants in Taiwan’s top 1000 companies and the auditors in the member of international accounting firms. The findings suggest that the accountants’ personality traits significantly affect their career anchors. In addition, more extroversive traits, or more technical, service or security anchoring the accountants have, are they more willing to expatriating.

目錄
第一章 緒論	1
第一節	研究背景及動機	1
第二節 研究目的	2
第三節 研究流程	3
第二章 文獻探討	4
第一節 人格特質	4
第二節	生涯定向	6
第三節	外派意願	11
第四節 變數間關係及假說建立	18
第三章 研究設計	26
第一節 研究架構	26
第二節 變數衡量	27
第三節	研究對象及問卷設計	28
第四節	資料分析方法	29
第四章 資料分析與實證結果	31
第一節 問卷回收與基本資料分析	31
第二節 信效度分析	36
第三節 敘述性統計	41
第四節 差異分析	46
第五節 相關分析	56
第六節 迴歸分析	58
第五章 結論與建議	63
第一節 研究結論	63
第二節 管理意涵	65
第三節	研究限制及後續研究建議	65
參考文獻	67
附錄	74

圖目錄
圖1-1-1 研究流程	3
圖2-2-1 Schwartz價值觀結構模型	10
圖3-1-1 研究架構	26
表目錄
表4-1-1紙本問卷回收情形	31
表4-2-1信度分析	37
表4-2-2人格特質因素分析	37
表4-2-3生涯定向因素分析	39
表4-2-4外派意願因素分析	40
表4-3-1人格特質之敘述性統計	42
表4-3-2生涯定向之敘述性統計	44
表4-3-3外派意願之敘述性統計	46
表4-4-1性別與各變數之差異分析	47
表4-4-2年齡與各變數之差異分析	48
表4-4-3教育程度與各變數之差異分析	49
表4-4-4 婚姻狀況與各變數之差異分析	50
表4-4-5 子女數與與各變數之差異分析	51
表4-4-6 工作年資與各變數之差異分析	52
表4-4-7 工作職稱與各變數之差異分析	53
表4-4-8 組織別與各變數之差異分析	54
表4-4-9 外派經驗與各變數之差異分析	55
表4-5-1各變數間之相關分析	57
表4-6-1人格特質對生涯定向之複迴歸分析	59
表4-6-2生涯定向對外派意願之複迴歸分析	61
表4-6-3人格特質對外派意願之複迴歸分析	62
表5-1-1 研究假說與研究問題之驗證結果彙整表	63

參考文獻
吳欣蓓、陸洛(2011)，員工國際經驗、生涯發展與外派中國意願之關係-以家庭系統因素為調節變數，商略學報，第3卷第3期，175-196。
余鑑、廖珮妏、黃文谷、黃進烽(2011)，政府經貿部門外派人員應養塑人格特質、能力與適應跨文化之研究，T&D飛訊，第131期，1-17。
余明助(2005)，我國外派經理人報償管理與報償滿足、外派意願關係之研究，輔仁管理評論，第12卷第1期，121-146。
李鴻文、潘鴻文(2007)，高科技產業個人生涯規劃、組織生涯管理對海外派遣意願關係之研究，管理實務與理論研究，第1卷第3期，106-122。
李鴻文、許心怡(2007)，家庭因素、成就動機對海外派遣意願之影響，管理實務與理論研究，第1卷第4期，92-106。
李鴻文、徐章昱(2010)，外派大陸主管對跨文化適應與個人生涯管理之研究，管理實務與理論研究，第4卷第3期，39-55。
邱雅萍、莊文隆、溫淑戀(2007)，大學生外派大陸意願影響因素之探討，萬能學報，第29期，151-168。
陸洛(2012)，海外派遣與全球職涯發展之新挑戰，T&D飛訊，第144期，1-29。
諸承明、羅智瑋、梁成明、羅新興(2011)，員工生涯定向、回任管理與外派意願之關聯性研究，中原企管評論，第9卷第2期，29-54。
蕭筱筠、鄭晉昌 (2002)，以人格特質為遴選依據–題目有效性之分析，第八屆企業人力資源管理實務專題研究成果發表會，國立中央大學，桃園。
Altman, Y., and Baruch, Y. (2012), Global self-initiated corporate expatriate careers: a new era in international assignments? Personnel Review, 41(2), 233-255.
Agarwal, R. and Ferratt, T. W. (2000), Retention and the career motives of IT professionals. Proceedings of the 2000 ACM SIGCPR conference on Computer personnel research, 158-166.
Andries, J. P. (2010), International human resource management: An overview of its effect on managers in global organisations. Interdisciplinary Journal of Contemporary Research in Business, 2(4), 178-192.
Arther, W. J. and Bennett, W. J. (1995), The international assignee: The Relative Important of Factors Perceived to Contribute to Success. Personnel Psychology, 48(1), 99-114.
Aryee, S., Chay, Y.W. and Chew, J. (1996), An investigation of the willingness of managerial employees to accept an expatriate assignment. Journal of Organizational Behavior, 17(3), 267-284.
Baron, R. M., and Kenny, D. A. (1986), The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173-1182.
Black. J. S. (1988), Work Role Transitions: A Study of American Expatriate Managers in Japan. Journal of International Business Studies, 19(2), 277-294.
Black. J. S. (1990), The relationship of personal characteristics with adjustmet of Japanese expatriate managers. Management International Review, 30(2), 119-134.
Black, J. S. and Gregersen, H. B. (1991), Antecedents to cross-cultural adjustment for expatriates in Pacific Rim assignment. Human Relations, 44, 497-515.
Black, J. S., and Gregersen, H. B. (1999), The right way to manage expats. Harvard Business Review, 77(2), 52-63. 
Black. J. S., Gregersen, H. B., Mendenhall, M. E., and Stroh, L.K. (1999), Globalizing People through International Assignments. MA: Addison Wesley.
Borstorff, P. C., Harris, S. G., Feild, H. S., and Giles, W. F. (1997), Who’ll go? A review of factors associated with employee willingness to work overseas. People and Strategy, 20(3), 29-41.
Brett, J. M., Stroth, L. K., and Reilly, A. H. (1993), Pulling up roots in the 1990s: Who’s willing to relocate? Journal of Organizational Behavior, 14(1), 49-60.
Brett, J. M. and Stroh, L. K. (1995), “Willingness to relocate internationally”, Human Resource Management, 34, 405-424.
Brown, M. (1994), The Fading Charms of Foreign Fields’. Management Today, 48-51.
Carless. S. A. (1999). Career assessment: Holland’s vocational interests, personality characteristics, and abilities. Journal of Career Assessment, 7(2), 125-144.
Cattell, R. B. (1965), Personality, role, mood and situation perception: A unifying theory of modulators. Psychological Review, 70, 1-18. 
Chang, L. H. (2010), The study of the turnover of MIS professionals-the gap between Taiwanese and US societies. International Journal of Information Management, 30(4), 301-314.  
Cheng, H. L., and Lin, C. Y. (2009), Do as the large enterprises do? Expatriate selection and overseas performance in emerging markets: The case of Taiwan SMEs. International Business Review, 18, 60-75.
Chew, K. H. and Zhu, W (2002), Factors influencing Singapore managers' career aspiration in international assignments. Career Development International, 7(2), 96-108.
Costa, P.T. Jr. and McCrae, R. R. (1985), The NEO personality inventory manual,
Odessa, FL: Psychological Assessment Resources.
Costa, P. T. Jr. and McCrae, R. R. (1992), NEO-PIR: Professional Manual, Odessa, FL: Psychological Assessment Resources.
Could, S., and Penley, L. E. (1985), A dtudy of the vorrelates of the willingness to relocate. Academy of Management Journal, 28(2), 472-478.
Cullen, J. B. (1999), Multinational Management: A Strategic Approach. International Thomson Publishing.
Deer, C. B. (1986), Managing the New Careerist, Jossey-Bass, San Francisco, CA.
Downes, M., Varner, I. I. and Hemmasi, M. (2010), Individual profiles as predictors of expatriate effectiveness. An International Business Journal, 20(3), 235-247.
Eysenck, H. J. (1947), Dimensions of Personality. London: Routledge & Kegan Paul.
Fagnani, J., and Letablier, M. T. (2004), Work and family life balance: the impact of the 35-hour laws in France, Work, Employment and Society, 18(3), 551-572.
Fan, Y. Q. (2000), Expatriate management in China: a survey of Singaporean companies. Management Development Journal of Singapore, 9, 1-8.
Feldman, D. C., and Bolino, M. C. (1996), Careers within careers: Reconceptualizing the nature of career anchors and their consequences. Human Resource Management Review, 6(2), 89-112.
Feldman, D. C., and Thomas, D. C. (1992), Career management issues facing expatriates. Journal of International Business Studies, 23(2), 271-293.
Friedman, M., and Roseman, R. H. (1974), Type A Behavior and Your Heart. N.Y.: Knoph.
Goldberg, L. R. (1993), The structure of phenotypic personality traits. American Psychologist, 48(1), 26-34.
Gregersen, H. B., Morrison, A. J., and Black, J. S. (1998), Developing leaders for the global frontier, MIT Sloan Management Review, 40(1), 21-32.
Gunkel, M., and Schlaegel, C. (2010), The influence of personality on students’ career decisiveness – A comparison between Chinese and German economics and management students. Management Rerue, 21(3), 229-243.
Gunkel, M., Schlaegel, C., Langella, I. M., and Peluchette, J. V. (2010), Personality and career decisiveness, an international empirical comparison of business student’s career planning. Personnel Review, 39(4), 503-524.
Hartman, R. O. (2006), The five factor model and career self-efficacy: general and domain-specific relationships. The Ohio State University graduate program in psychology.
Hauser, J. (1999), Managing expatriate’s career. HR Focus, 2, 11-12.
Hays, R.D. (1974), Expatriate selection: insuring success and avoiding failure. Journal of International Business Studies, 5, 25-37.
Hobart, N. D. (1990), Effective expatriate compensation. Compensation and Benefits Management, 7 46-49.
Holland, J. L. (1973). Making Vocational Choices: A Theory of Careers. Englewood Cliffs, NJ: Prentice Hall.
Huang, T. J., Chi, S. C. and Lawler, J. J. (2005), The Relationship between Expatriates’ Personality Traits and Their Adjustment to International Assignments. International Journal of Human Resource Management, 16(9), 1656-1670.
Hussain, S., Abbas, M., Shahzad, K. and Bukhari, S. A. (2012), Personality and career choices. African Journal of Business Management, 6(6), 2255-2260.
Igbaria, M., Greenhuas, J.H., and Parasuraman S. (1991), Career orientations of MIS employee: an empirical analysis. MIS Quarterly, 15(2), 151-169.
Insch, G. S. and Daniels, J. D. (2002), Causes and consequences of declining early departures from foreign assignments. Business Horizons, 45(6), 39-47.
Jarlstrom, M. (2000), Personality preferences and career expectations of Finnish business students. Career Development International, 5(3), 144-154.
Jisun, K., and Jintae, F.F. (2012), Expatriation willingness in Asia: the importance of host-country characteristics and employees' role commitments. The International Journal of Human Resource Management, 23(16), 3414-3433.
John, O. P., Angleitner, A., and Ostendorf, F. (1988), The lexical approach to personality: A historical review of trait taxonomic research. European Journal of Personality, 2, 171-203.
Judge, T. A., Chad, A. T., Carl, J. T., and Murray, R. B. (1999), The big five personality traits, general mental ability, and career success across the life span. Personnel Psychology, 52(3), 621-652.
Klaus, K. J. (1995), How to establish an effective export program best practices in international assignment administration. Employment Relations Today, 22(1), 59-79.
Konopaske, R. (2001), Determinants and moderating influences of United States and foreign national managers' willingness to assume a global assignment and spouse’s willingness to relocate globally. A Dissertation Presented to the Faculty of the Bauer College of Business University of Houston.
Konopaske, R., Roble, C., and Ivancevich, J. M. (2009), Managerial willingness to assume traveling, short-term and long-term global assignments. Management International Review, 49(3), 359-387.
Landau, J. C., Shamir, B., and Arthur, M. B. (1992), Predictors of willingness to relocate for managerial and professional employees, Journal of Organizational Behavior, 13,667-680.
Lee, H. W., and Chen, C. J. (2012), A research study on the relationship between personal career development management and willingness to relocate, Economic Modelling, 29,  2646–2650.
Liu, X., and Shaffer, M. A. (2005), An investigation of expatriate adjustment and performance: A social capital perspective. International Journal of Cross Cultural Management, 5(3), 235-253.
McCrae, R. R., and John, O. P. (1992), An introduction to the Five-Factor model and its applications, Journal of Personality, 60(2), 175-215.
McCrae, R. R., and Allik, J. (2002), The five-factor model of personality across cultures. New York: Kluwer Academic
Mendenhall, M. E. (2001), New perspectives on expatriate adjustment and its relationship to global leadership development. Developing Global Business Leaders. Westport: Quorum.
Miller, E. L., and Cheng, J. (1978), A closer look at the decision to accept an overseas position. Management International Review, 3, 25-33.
Morley, M, and Heraty, N. (2004), International assignments and global careers. Thunderbird International Business Review, 46(6), 633-646.
Noe, R. A., Steffy, B. S. and Barber, A. E. (1988), An investigation of the factors influencing employee’s willingness to accept mobility opportunities. Personnel Psychology, 41, 559-580.
Noe, R. A., Hollenbeck, J. R., Gerhart, B. and Wrright, P. M. (2006), Human Resource Management: Gaining a Competitive Advantage, 5 st ed, McGraw-Hill/Irwin.
Nunnally, J. C. (1978), Psychometric Theory. New York: McGraw-Hill, 2th ed.
Searle, W., and Ward, C. (1990), The prediction of psychological and social cultural adjustment during cross-cultural transitions. International Journal of Intercultural Relations, 14(4), 449-464.
Schein, E. G. (1978), Career Dynamics: Matching Individual and Organizational Needs. Addison-Wesley, Reading, MA.
Schein, E. G. (1990), Career Anchor: Discovering Your Real Values. San Diego, CA: Pfeiffer & Company.
Schoen, H. (2007), Personality traits and foreign policy attitudes in German public opinion. Journal of Conflict Resolution, 51(3), 408-430.
Schultz, D., and Schultz, S.E. (1999), Theories of Personality. 5 th ed. CA Pacific Grove: Brooks/Cole.
Schwartz, S. H. (1992), Universals in the content and structute of values: Theoretical advances and empirical tests in 20 countries. Advances in Experimental Social Psychology, 25, 1-65. 
Selmer, J., and Lauring, J. (2012), Reasons to expatriate and work outcomes of self-initiated expatriates. Personnel Review, 41(5), 665-684
Shafer, A. B. (2000), Mediation of the Big Five’s effect on career decision making by life task dimensions and on money attitudes by materialism. Personality and Individual Differneces, 28, 93-109.
Shaffer, M. A., Harrison, D. A., Gregersen, H., Black, J. S. and Ferzandi, L. A. (2006), You can take it with you: individual differences and expatriate effectiveness. Journal of Applied Psychology, 91(1), 109-125.
Singh, M. K., Bhattacharjee, V. and Kodwani, A. D (2009), Mapping career anchors in a large engineering company: A study. Paradigm, 13(2), 50-56.
Stahl, G. K., Miller, E. L. and Tung, R. L. (2002), Towards the boundaryless career: A closer look at the expatriate career concept and the perceived implications of an international assignment. Journal of World Business. 37(3), 216-227.
Suutari, V., and Taka, M. (2004), Career anchors of managers with global careers. Journal of Management Development, 23(9), 833-847.
Tokar, D. V., and Fischer, A. R. (1998), Personality and behavior. Journal of Vocational
    Behavior, 53, 115-153.
Tung, R.L. (1981), Selection and training of personnel for overseas assignment. Columbia Journal of World Business, 16(1), 68-78.
Tung, R. L. (1998), American expatriates abroad: from neophytes to cosmopolitans, Journal of World Business, 33(2), 125-144.
Tran, B. (2008), Expatriate selection and retention. A Dissertation Presented to the Faculty of The Marshall Goldsmith School of Management San Francisco Campus Alliant International University.
Wan, D., Hui, T. K. and Tiang, L. (2003), Factors affecting Singaporean’s acceptance of international postings. Personal Review, 32(6), 711-732.
Wang, J., Bullock, C. and Oswald, S. (2002), Expatriate selection: The key to international success. International Business & Economics Research Journal, 11(1), 69-77.
Wils, L., Wils, T., and Tremblay, M. (2010), Toward a career anchor structure: An empirical investigation of engineers. Relations Industrielles, 65(2), 1371-1381.
Wong, A. (2007), Making career choice: a study of Chinese manager. Human Relations, 60(8), 1211-1233.