The Relationship Between Uncertainty Cognition and Professional Commitment of Bookkeeper After the Adoption of Enterprise Accounting Standard : The Moderating Effect of Perceived Organizational Support

• Main Authors: Chen, Guan-Xiang, 陳冠享
• Other Authors: Lee, Chiou-Yann
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/b6dnz7

碩士 === 朝陽科技大學 === 會計系 === 105 === Since 2016, small- and medium-sized enterprises in Taiwan have begun implementing the Enterprise Accounting Standards. In this study, the uncertainty cognition experienced by firm bookkeepers following these changes, as well as the effect of this cognition on their professional commitment, were investigated. In addition, the moderating effect of bookkeepers’ perceived organizational support for employees on the relationship between uncertainty cognition and professional commitment was explored. A questionnaire survey method was adopted. Questionnaires were distributed to bookkeepers working in accounting or bookkeeping firms, and a total of 102 valid questionnaires were returned. The study results showed that role load (a dimension of uncertainty cognition) exhibited a negative effect on normative commitment (a dimension of professional commitment), that perceived organizational support demonstrated a positive effect on professional commitment, and that perceived organizational support moderated the relationship between role load and continuance commitment (a dimension of professional commitment) among the respondents. These results partially supported the study hypotheses.