會計師事務所員工時間壓力、工作耗竭與離職和工作滿意關係的研究

Abstract

本研究主要探討會計師事務所員工離職行為。目的在探討會計師事務所員工在時間壓力下產生之工作耗竭與工作滿意及離職傾向之關係，自我決定程度、權力距離、成就動機及專業不確定性是否對時間壓力與工作耗竭之關係有所影響及交互作用。本研究樣本以國內大型會計師事務所審計部門在職員工為主，問卷量表共發放110份，由其中挑出102份有效問卷來檢測假說。 資料分析採用階層迴歸分析。研究結果發現，時間壓力與工作耗竭、工作耗竭與離職傾向皆有顯著正向影響，工作耗竭與工作滿意有顯著負向影響。在時間壓力與自我決定的交互作用方面，對時間壓力與工作耗竭之關係呈現顯著負向之調節效果；在時間壓力與專業不確定性的交互作用方面，對時間壓力與工作耗竭之關係呈現顯著正向之調節效果。 本研究焦點在於國內大型會計師事務所審計部門員工之離職行為研究，祈能對會計師事務所人力資源決策帶來些許貢獻。

This study focuses on the employees’ turnover intention of accounting firms. The main purpose of this study is to investigate whether time pressure, work exhaustion, job satisfaction, and turnover intention are related to each other; and whether self determination, power distance, achievement motive, and professional uncertainty moderate the relation of time pressure and work exhaustion. The sample included employees from the large accounting firms in Taiwan. One hundred and ten questionnaires were distributed and 102 of them completed and returned.

We used regression analysis for hypothesis testing. The results show that time pressure was positively related to work exhaustion. Work exhaustion was positively associated with turnover intention but negatively associated with job satisfaction. Self determination had a negative moderation effect and professional uncertainty had positive moderation effect on the time pressure and work exhaustion relationship. The results of this study provide useful knowledge about how to manage employee turnover to the large accounting firms in Taiwan.