| Summary: | 碩士 === 國立中山大學 === 企業管理研究所 === 81 === Why do people love their jobs? What motivates them to do
so? While empirically vulnerable, Maslow''s Need Hei- rarchy
Theory has been very popular among scho- lars and managers
for a many years. To inquire into the paradox from a new
point of view, this study borrowed the concept of "percep-
tion of interests" from marketing research. The concept
suggests that people buy goods or ser- vices for "desired
benefits" the goods or ser- vices bring about, not for the
goods or services themselves. When it comes to jobs, it''s
reason- able to assume that a job just serves as a vehi- cle
of desired benefits or interests. In fact, we can find
something alike in Vroom''s Expectancy Theory. Out of 200
randomly selected samples, 73 CPAs re- turned questionaires and
72 of them are usable. This study find that CPAs'' perception of
job in- terests can be classified into two types: 1) pav- ing
the ways to a better future in career life and 2) promoting
social-economical status. The latter is more significantly
correlated to job satisfaction and professional commitment.
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