| Summary: | 博士 === 雲林科技大學 === 管理研究所博士班 === 97 === The research issues about human resources management of auditors in public accounting firms have neglected in Taiwan. This study has attempted to explore the relationships among the pre-socialization experiences, role identity and commitments from the perspective of role identity theory. Three major sources of auditor during pre-socialization have been identified, included learning experiences, reference group and school education. The design, development, and evaluation of the scales of pre-socialization experiences, role identity and commitment were reported.
Survey data (N=181) were collected from Big 4 accounting firms in Taiwan. Factor analysis was used to identify the major dimensions of role identity which were then used as a basis of analysis. There were significant canonical relationships between the three sources of the pre-socialization and the three factors of role identity named “knowledge and learning”, “job process and pattern”, and “job value and esteem”. Learning experiences and school education were associated with all dimensions of role identity. Also, there were significant canonical relationships between role identity and organizational commitment. “Job process and pattern”, and “job value and esteem” were positively associated with affective commitment and continuance commitment, but “knowledge and learning” was negatively associated with normative commitment. And, the results also indicated significantly correlation between professional affective commitment and role identity of auditors. Finally, using structure equation modeling as the statistical technique, this study has proven the partial mediating effects of role identity in the relationship between pre-socialization experiences and commitments of auditors.
|
|---|
