[[alternative]]Research on the relationship between the role stress and organizational effectiveness for the accountants jurisdiction of the Ministry of Justice

碩士商業教育學系[[abstract]]摘 要 本研究旨在探討法務部所屬會計人員角色壓力與組織效能之關係，以瞭解整體法務部所屬會計人員的角色壓力與組織效能，剖析法務部所屬會計人員不同人口統計變項在角色壓力與組織效能的差異情形，並探尋法務部所屬會計人員角色壓力對組織效能的預測力，進而提供機關與主計主管人員參考。 本研究主要目的有以下幾項： 一、瞭解法務部所屬會計人員角色壓力與組織效能的意涵。 二、瞭解法務部所屬單位會計人員角色壓力與組織效能之現況。 三、探討法務部所屬單位會計人員背景變項、角色壓力、組織效能之關係。 四、瞭解法務部所屬單位會計人員角色壓力與組織效能之關係。 五、根據研究結果，提出具體建議，供法務部所屬單位行政主管人員及主計機構主管人員參考。 本研究首先藉由國內外相關文獻的蒐集，進行分析與歸納，探究法務部所屬會計人員角色壓力與組織效能的內涵因素，以做為本研究問卷發展之依據。本研究計發出問卷326份，回收216份，問卷回收後，隨即進行問卷篩選，剔除無效問卷8份，實得有效問卷208份，並作資料編碼。藉由SPSS套裝軟體，經以次數分配、百分比、平均數、標準差、t考驗(t-test)、單因子變異數分析（one-way ANOVA）、皮爾森積差相關法（Pearson product-moment correlation）、逐步多元迴歸（stepwise multiple regression analysis）等統計方法考驗研究假設。 綜合文獻分析及問卷調查結果，本研究結論如下： 一、目前法務部所屬會計人員角色壓力主要因素：工作量過多，在經費審核依據、拿捏標準、審核觀點與機關首長不一致的困擾等。 二、整體組織效能知覺均良好，其中以工作滿足較好。 三、擔任非主管職務、學歷低及服務於矯正機關的會計人員，其角色壓力感受較高。 四、男性、年長、資深、主管、已婚及學歷高的會計人員，其組織效能知覺較高。 五、會計人員的角色壓力和組織效能呈現顯著負相關。 六、會計人員的角色壓力感受，對組織效能知覺具有預測作用，減低會計人員的角色壓力感受，可提升機關組織效能知覺。 關鍵字：角色壓力、組織效能[[abstract]]Research on the relationship between the role stress and organizational effectiveness for the accountants jurisdiction of the Ministry of Justice Abstract This research intends to explore the relationship between the role stress and organizational effectiveness for the accountants jurisdiction of the Ministry of Justice. It aims to analyze the diversification of the role stress and organizational effectiveness on the basis of personnel background and environments in the accountants jurisdiction of the Ministry of Justice. Therefore, the purposes of this study are: 1. To define the role stress and organizational effectiveness for the accountants jurisdiction of the Ministry of Justice. 2.To study the present situations of role stress and organizational effectiveness for the accountants jurisdiction of the Ministry of Justice. 3.To analyze the difference of accountants role stress and organizational effectiveness on different background variables. 4.To explore the relationship between the role stress and organizational effectiveness for the accountants jurisdiction of the Ministry of Justice. 5.Base on the research findings, this study tries to make substantial suggestions to the chief officers of the Ministry of Justice and governmental accounting. The research methods of documentary analysis and questionnaire are adopted. A questionnaire on role stress and organizational effectiveness for the accountants jurisdiction of the Ministry of Justice was designed and conducted. There were 208 usable responses 65% rated as acceptable samples from the 320 target members in the 132 accountants offices jurisdiction of the Ministry of Justice. Statistical analysis of test of t-distribution, one-way ANOVA, Pearson product-moment correlation and stepwise multiple regression analysis were applied to data analysis and research hypothesis testing. The main findings of this research are as follows: 1.There was work overload of the accountants jurisdiction of the Ministry of Justice. 2.The overall organizational effectiveness of offices jurisdiction of the Ministry of Justice is mostly nice, especially of contented work. 3.Assume non-chief position, low education background accountants have higher role stress. 4.The male, aged, chief, married and high education background, Possess higher perception of organizational effectiveness in the jurisdiction of the Ministry of Justice. 5.Significant correlation exists between the role stress and organizational effectiveness in jurisdiction of the Ministry of Justice. 6.Role stress of the accountants jurisdiction of the Ministry of Justice has predictability to its organizational effectiveness. To relieve the role stress of accountants can promote the organizational effectiveness