| Summary: | 碩士 === 中國文化大學 === 國際企業管理研究所 === 98 === The study explores the correlation between leadership style, auditor capability and organizational citizenship behavior, and examines whether auditor capability interferes between these three elements. In this thesis, the literature review first constructed the relationship between variables of these three elements thereupon hypothesized for the research. 250 valid surveys were conducted. The samples were adopted from employees of research and development division in the domestic stock-market electronic manufacturers with internal auditor unit. Pearson product-moment correlation coefficient and ANOVA were incorporated to analyze the surveys.
The result of analysis suggests that there is a significant negative correlation between the category “working behavior” of leadership style and “no sabotage organization for personal interest” of organizational citizenship behavior; however, no significant correlation is found between “working behavior” and “scrupulous boundary between public and private interest”. Further, the correlation between “working behavior” of leadership style and four categories of organizational citizenship behavior—“organizational recognition”, “assisting colleagues”, “conscientiousness” and “self advancement”—is revealed significant.
Regarding the correlation between the category “Relational Behavior” of leadership style and the categories of organizational citizenship behavior, the result presents insignificant on “scrupulous boundary between public and private interest”, “no sabotage organization for personal interest” and “conscientiousness”. Yet the other categories of organizational citizenship behavior—“assisting colleagues”, “conscientiousness” and “self advancement” display significant correlation with “relational behavior”. Moreover, The variables for internal auditor’s professional capabilities—“educational background, work experience and certification”, “knowledge of company operation process flows”, “performances evaluation for internal control” and “coordination and interpersonal communication”—are significantly interfered with leadership style and organizational citizenship behavior. Yet the reciprocal effect of the variable “absolutely independent and active attitudes” is not prominent to leadership style and organizational citizenship behavior.
The internal auditor for electronic manufactures can refer to and incorporate the analysis result and proposition provided in this research. They will facilitate the further research that what other factors create reciprocal effects to different leadership style and organizational citizenship behavior.
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