Perception of Job Interests : An Empirical Study of CPAs in Taiwan

• Main Authors: Ivan Jiaren Xu, 徐家仁
• Other Authors: LIN, TSAI-YUAN
• Format: Others
• Language: zh-TW
• Published: 1993
• Online Access: http://ndltd.ncl.edu.tw/handle/12369319571562567575

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.