| Summary: | 碩士 === 國立臺東大學 === 公共與文化事務學系區域政策與發展研究碩士班 === 101 === Budget, Accounting, and Statistic (BAS) personnel are the professionals and also advisors. With the great spirit of accounting system, the BAS personnel should propose the professional opinions and suggestions, supporting senior officials of the authorities to fulfill the administrative goal under the legal circumstance. BAS personnel often get to face different expectation under the dual commanding System. Also, the commitment of work from the dual commanding system might lead to pressure and conflicts at work, and the conflict might influence the harmony and administrating efficiency. Using appropriate resolution to solve the conflict is an important issue.
This is a quantitative research which using questionnaire survey methods. This research distributed questionnaires to 189 subjects who works for Taitung Local Authorities as the BAS personnel during January, 2013. The collected 176 valid samples are then analyzed with descriptive statistic, independent sample t test, One Way ANOVA, and Pearson’s Product-Moment Correlation and Regression using SPSS to understand if there is any differences or relations among the role cognition, professional identity, and conflict management mode of the BAS personnel currently working for Taitung Local Authorities.
The major findings are as the following:
(1) The higher the role cognition and professional identity are, the more possible that BAS personnel would use competitive, cooperative and compromising conflict management modes. It would be less possible for BAS personnel to use avoiding and accommodating conflict management mode.
(2) All of the BAS personnel who works in local administrations, including the ones who just start their jobs, tend to have higher professional knowledge and abilities than the ones who works in other kinds of local administrative offices. Also, these BAS personnel often choose not to compromise while managing conflicts. There is a positive correlation among the learning field, the tradition of the institution, and the development of the professional knowledge and abilities of the BAS personnel who just start their work.
(3) Cooperative conflict management mode will be affected by role behavior and cognition, growing professional knowledge and abilities and job involvement.
(4) There is a positive correlation and significant effect between the role cognition and the professional identity.
According to this research, it shows that improving professional knowledge and abilities, and role cognition could efficiently make the BAS personnel more willing to take the double-win cooperative mode while managing conflicts under the current accounting system which include job attributes of professional advisers and supervisors. Furthermore, it was believed the research result could provide the related authorities of Budget, Accounting and Statistics and future research for references.
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