| Summary: | 碩士 === 開南大學 === 商學院碩士在職專班 === 106 === There is no substitute for the relationship between the employees’ understanding of HRM practices and their happiness. Even though some studies suggest the understanding of HRM practices will improve employee health and happiness, (Alfes et al., 2012) others find they will lead to higher stress and emotional exhaustion. (Tensen et al., 2013) Our research model points out that when employees understand that HRM practices are for improving their job performance, they will have a higher job involvement and a lower emotional exhaustion. On the other hand, when employees believe that HRM practices are used to lower organizational cost, they will transfer workload into higher emotional exhaustion. Therefore, this study aims to explore the effect of HRM cost attributions on emotional exhaustion and the mediating role of work overload. Using military personnel as samples, there are 51 valid questionnaires for study.
Through empirical analysis from questionnaires, this study reveals that 1. The α values of HRM cost attributions, work overload and emotional are greater than 0.7, which is an acceptable reliability value. 2. There is a positive correlation between HRM cost attribution and work overload. 3. There is a positive correlation between HRM cost attribution and emotional exhaustion, and there is a positive correlation between emotional exhaustion and work overload. 4. Higher HRM cost attribution will increase emotional exhaustion, and this support H1 hypothesis. 5. HRM cost attribution has a positive effect on work overload. Higher HRM cost attribution will increase work overload. This supports H2 hypothesis. 6. Work overload has a positive effect on emotional exhaustion. Higher work overload will increase emotional exhaustion. This supports H3 hypothesis. 7. The mediating effect of work overload does not exist between HRM cost attribution and emotional exhaustion. This does not support H4 hypothesis. 8. Only age has a significant discrepancy on views regarding HRM cost attribution, work overload and emotional exhaustion.
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