The Human Characteristics of CPA Firm Staff and Their Correlations to Orange Happiness-Demand Motivation as Moderating Variables
碩士 === 國立臺北大學 === 企業管理學系 === 105 === CPA firms offer insight on accounting information to corporations which often proves valuable in enhancing their performance evaluation, operation & strategic planning. To the governments, CPA firms can provide fundamental accounting information for taxation...
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| Format: | Others |
| Language: | zh-TW |
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2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/mxxsxs |
| Summary: | 碩士 === 國立臺北大學 === 企業管理學系 === 105 === CPA firms offer insight on accounting information to corporations which often proves valuable in enhancing their performance evaluation, operation & strategic planning. To the governments, CPA firms can provide fundamental accounting information for taxation purpose. Having a low turnover rate can improve customer satisfaction and enhance CPA firms’ operational effectiveness and lower personnel costs. Therefore, achieving a low turnover rate is an important study for CPA firms. To pursue staffs’ happiness and explore the factors affecting happiness are urgent topics for them, too.
There are three purposes in this study: 1. The human characteristics of CPA firm staff and their correlations to sense of orange happiness. 2. The correlations of demand motivation and sense of orange happiness. 3. The moderating effect that demand motivation has on CPA firm staff’s human characteristics and their correlations to sense of orange happiness. The study collects 330 valid surveys with purposive sampling selection on CPA firm staff and adopts hierarchical regression method to analyze data. Results show that open-minded human characteristics and demand for respect influences sense of orange happiness and that demand for respect has moderating effect. This study offers an insight into the related theory and could make some practical suggestions using the results.
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