本研究的目的在於探討主計人員的組織信任，對於專業承諾與組織公民行為之間的影響性。本研究以高雄市政府主計人員為研究主體，回收的有效問卷共計433份，復經信效度分析、因素分析、描述性統計分析、相關分析與迴歸分析之統計分析方法，以了解各研究變項之現況，並進行假設檢驗工作。
研究發現，主計人員之組織信任對其專業承諾與組織公民行為均有顯著正向之影響。此外，主計人員之專業承諾對組織公民行為亦有顯著的正向影響。本文將針對研究結果提出管理意涵並詳加討論。

The purpose of this study is to explore the impacts to each other among organizational trust, professional commitment ,and organizational citizenship behavior . This study is focus on Kaohsiung city government accounting official and retrieved 433 valid questionnaires. By means of reliability,validity,factor analysis,descriptive
statistics ,correlate analysis,we use hierarchical regression to realize research variables and verify hypothesis.
Finding of this study shows that accounting official organizational trust did have positive correlation with professional commitment and organizational citizenship behavior. Moreover , the evaluation of accounting official professional commitment also has positive correlation with organizational citizenship behavior. Suggestions and recommendations for future research are thus discussed.

目 錄
論 文 審 定 書 I
誌 謝 II
摘 要 III
ABSTRACT IV
目 錄 V
圖 次 VII
表 次 VIII
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 3
第三節 研究問題與目的 5
第四節 研究範圍與研究流程 6
第二章 文獻探討 7
第一節 主計制度與主計人員 7
第二節 組織信任 11
第三節 專業承諾 17
第四節 組織公民行為 21
第五節 假設推論 27
第三章 研究方法 31
第一節 研究架構與假設 31
第二節 研究變項之操作性定義及衡量 32
第三節 研究對象與施測方法 38
第四節 資料處理 44

第四章 研究結果與討論 45
第一節 樣本結構分析 45
第二節 信度分析 48
第三節 研究變項現況分析 49
第四節 相關性分析 54
第五節 階層迴歸分析 56
第五章 結論與建議 62
第一節 研究結論 62
第二節 研究建議 64
參考文獻 67
一、中文部分 67
二、英文部分 68
主計人員之專業承諾對組織信任及組織公民行為關係之研究調查問卷(預試問卷) 73
主計人員之專業承諾對組織信任及組織公民行為關係之研究調查問卷(正式問卷) 78

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