| Summary: | 碩士 === 國立政治大學 === 行政管理碩士學程 === 91 === Abstract
The “detached and independent system ” in auditing makes accountants granted with financial supervision and internal checking. In majority, it gives a stereotype impression or an image of getting into the rut. When in communication with administrative people, they look as being stubborn and difficult to negotiate. Even in the time when the governmental policy keeps up with democratic development and the local administrative chiefs are elected by vote, the governmental role and capacity are based on the poll so that the policy will put into effect according to project draft, budget compiling and execution. In a sense, the accountants, in addition to financial supervision, should to assist project development. It makes them in dilemma between efficiency and legal procedure and to confront with shock and pressure.
This study uses personnel working at auditing department of Taipei city government as example to understand their job stress. It will show clear stress difference between different population variances. The study uses questionnaire to proceed this survey. In total 500 questionnaires are distributed. Deducted uncompleted samples, there are 384 copies valid with 79.2% of receipts.
The sample data are analyzed through SPSS for Windows 8.1. Under frequency distribution, percentage, independent sample t test, single factor variance, correlated Pearson’s product-moment, it comes to the conclusions as follows:
1.Education difference on accountants shows the remarkable existence on the job stress.
2. Difference of working year on accountants shows the remarkable existence on the job stress.
3.Difference of position grade on accountants shows remarkable existence on the job stress.
4. Due to working year difference on accountants, the leaving will reach remarkable level in statistics.
5.Correlated analysis on job stress and leaving intention：
Every facets of job stress shows the remarkably positive correlation with leaving intention . “The conflict upon assignment” against “transferring tendency ” and “continuous commitment” show moderate related. It means that the higher the conflict upon assignment ,the bigger the tendency. It also affects continuous commitment . “The conflict upon auditing department” against “transferring tendency” and “continuous commitment” is also intermediately correlated. “Household obstructed by work”, “overwork” and “continuous commitment ” due to leaving tendency also show high correlated. It means “household obstructed by work ” and “overwork ” against “leaving tendency” make a huge effect.
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