| Summary: | 碩士 === 國立高雄師範大學 === 成人教育研究所 === 100 === The main purpose of this study is to explore the relationship among the Emotional Labor, Perceived Organizational Support and Job Satisfaction of the Accounting personnel in Kaohsiung City Government. This study adopts Questionnaire method and the study subjects are Kaohsiung City Government Accounting personnel. 405 formal questionnaires have been sent out, and 386 questionnaires have been recovered. There were 372 effective questionnaires and the Effective recovery ratio of questionnaire was 96.37%. After the questionnaires have been recovered, the researcher analyzed the data by the statistical software - SPSS for Windows12. The researcher analyzed the data separately by the statistical methods of Descriptive Statistical Analysis, t-Test, One-way ANOVA, Pearson Product-moment correlation Analysis, Canonical Correlation Analysis, and Multiple Stepwise Regression Analysis. The conclusions of this study are as the following:
1. Accounting personnel’s Emotional Labor is ranked high level, and the emotional expression is the highest.
2. Accounting personnel’s Perceived Organizational Support is ranked above average level, and the colleague support and the professional support is the best.
3. Accounting personnel’s Job Satisfaction is ranked above average level, and the Interpersonal Relationship and the Supervisors’ Leadership are the highest.
4. Accounting personnel who are Female, above 41 years old, married, junior college graduated or below, as a supervisor, and served more than 26 years have higher Emotional Labor perception.
5. Accounting personnel who are Female, above 51 years old, married, as an associated or higher supervisor, and served more than 26 years have higher Organizational Support perception.
6. Accounting personnel who are Female, below 40 years old, non-supervisor, served less than 5 years, and served in first-level authorities have higher Job Satisfaction perception.
7. The higher Emotional Labor, the higher Perceived Organizational Support level.
8. The higher Emotional Labor, the higher Job Satisfaction level.
9. The higher Perceived Organizational Support, the higher Job Satisfaction level.
10. The lower Perceived Organizational Support, the lower Job Satisfaction level; the lower emotional masking, the lower Job Satisfaction level for itself.
11. Perceived Organizational Support has a significant predictive power on the Job Satisfaction, of which the Supervisor Support can best predict the Job Satisfaction.
Lastly, the researcher proposes the suggestions according to the research conclusion. Those suggestions can be referenced by upper-level Accounting Agencies, Service Agencies, Accounting personnel, and related research in the future.
Keywords：Accounting personnel, Emotional Labor, Perceived Organizational Support, Job Satisfaction
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