| Summary: | 碩士 === 國立彰化師範大學 === 會計學系企業高階管理 === 98 === Abstract
The Certified Public Accountant (CPA) Firm is a profession that pays much attention to professionalism, in particularly at this highly competitive market nowadays. The local people generally acknowledge that the revised accounting principles should be integrated with the international accounting principles. The Revenue Service (IRS) has thus focused on checking back taxes on different industries and different items, resulting in more works for the CPA firm staff. Apart from strengthening the professional capabilities, it is equally important for the staff to emphasize customer service and in-job training. These have intangibly added more stress on their works, and more work stress would cause them to generate job burnout. Amid the heavy work stress, salary system seems to have a good regulating effect for the accountants to lower the possibility of job burnout. Based on the above reasons, this study has proposed the following research objectives:
1. Get to know the work stress, the job burnout and the current status of salary system of the CPA office staff.
2. Analyze the work stress, and the correlation between job burnout and salary system of the CPA staff.
The subjects of this study were the staff from a small and medium sized CPA office at the central region. A “questionnaire survey” was used as the research tool to conduct an expert validity analysis and a pre-test reliability and validity analysis, and a formal questionnaire was finally made. The SPSS 14.0 software was utilized to conduct the narrative analysis and regression analysis. Out of a total of 252 questionnaires issued, 252 of them were collected, making a recovery rate of 100%. The results of the study indicated that:
1. In the event of increasing work stress, it would lead the staff at the small and medium sized CPA office at the central region to job burnout.
2. A well-planned salary system is not able to slow down or offset the occurrence of job burnout in the event of increasing work stress.
The results of the study demonstrate that apart from paying attention to work stress condition of CPA staff, we should also help the staff to manage stress, to enhance the staff productivity and improve the CPA firm performances.
Keywords: Work stress, job burnout, salary system
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