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系統識別號 U0002-3006201318030600
中文論文名稱 會計人員人格特質、生涯定向與外派意願之關聯性研究
英文論文名稱 A Study on the Relationships between Accountants’ Personality Trait, Career Anchor and Willingness to be Expatriates
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 101
學期 2
出版年 102
研究生中文姓名 楊雅涵
研究生英文姓名 Ya-Han, Yang
學號 600600620
學位類別 碩士
語文別 中文
口試日期 2013-06-21
論文頁數 77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  生涯定向  外派意願  會計人員 
英文關鍵字 personality trait  career anchors  expatriate willingness  accountants 
學科別分類
中文摘要 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。
英文摘要 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.
論文目次 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


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