The Effects of Perceived Fairness of Performance Evaluation on Job Morality and Organizational Commitment-the Case of Taichung City Tax Bureau

考績法自76年1月16日公布施行至今，歷經４次修正，考試院於91年及94年間擬具考績法修正草案，惟立法院未完成修法程序，又於98年再行研修考績法制，期望能達成考績覈實考評、獎優汰劣之目的。然考績制度是否達到公平的效益，讓受考核者不再產生質疑或委屈，以致影響公務人力資源的發展與組織士氣，乃是績效考核的一大課題。 本研究旨在探討考績公平認知，對於臺中市政府地方稅務局公務人員，在工作士氣與組織承諾間之影響，並了解不同個人屬性的公務人員之工作士氣與組織承諾。自變項為考績公平認知，工作士氣與組織承諾為依變項。在考績公平認知部分，包括分配公平、程序公平及互動公平等三構面；工作士氣部分，包括工作意願、組織忠誠及群體精神等三構面；組織承 諾部分，則包括價 值 承諾、 努力承諾及留職承諾等三構面。本文以臺中市政府地方稅務局公務人員為研究對象，進行問卷調查與統計分析，包括差異性分析、相 關分析及線性迴歸分析。綜合本研究之主要發現如下： 一、研究對象對考績公平性認知傾向中間偏低狀態。 二、研究對象之工作士氣呈現中間偏高狀態。 三、研究對象之組織承諾呈現中間偏高狀態。 四、考績公平認知與工作士氣之間呈正向相關。 五、考績公平認知與組織承諾之間呈正向相關。 六、工作士氣與組織承諾之間呈正向相關。 七、在個人屬性為控制變項之下，考績公平認知對組織承諾之影響情形方面，分配公平及程序公平構面對組織承諾有極顯著影響；互動公平構面對組織承諾則無影響。 八、在個人屬性為控制變項之下，考績公平認知對工作士氣之影響情形方面，分配公平、程序公平及互動公平等構面對工作士氣均無影響。 依據前揭研究，分別對實務界及後續研究者提出建議， 以供參考。The Merit Evaluation Act has been revised four times since it was implemented in January 16, 1987. Although the amendments of Merit Evaluation Act were proposed by the Examination Yuan in 2002 and 2005, they didn't complete the amendment process in the Legislative Yuan. In 2009, they were revised again with the aim of adjusting performance appraisals to reflect the employees' actual job performance levels, rewarding the good and weeding out the weak. However, the critical issue in conducting performance appraisals is whether the whole system enables staff to benefit from justice so that no one is suspicious or feels aggrieved, and consequently affects human resource development in the public service and its organizational moral. The aim of this study attempts to discuss how the perception of fairness on performance appraisals among government employees in the Local Tax Bureau of Taichung City affects their working moral and organizational commitments, study and compare which correlated with government employees' different personal characteristics. In this study, the “perception of fairness on performance appraisals” served as independent variables, and “working moral” and “organizational commitments” served as dependent variables. Besides, the perception of fairness on performance appraisals included three elements: distributive justice, procedural justice, and interactional justice; working moral consisted of three elements: work motivation, organizational loyalty, and team spirit; organizational commitments were comprised of three elements: value commitment, effort commitment, and retention commitment. All study subjects were drawn from the government employees in the Local Tax Bureau of Taichung City and the research was performed by means of a questionnaire survey and statistical analysis, including difference analysis, correlation analysis, and linear regression analysis. The research findings can be concluded as follows: 1. The subjects' perception of fairness on performance appraisals leaned towards the medium-low level. 2. The subjects' working moral was ranked medium-high across the scale. 3. The subjects' organizational commitment was at the medium-high level. 4. There was a positive correlation between the perception of a fair performance appraisal and working moral. 5. A positive correlation was discovered between the perception of fairness on performance appraisals and organizational commitment. 6. The results indicated a positive correlation between working moral and organizational commitment. 7. In terms of the correlation between the perception of fairness on performance appraisals and organizational commitment, personal characteristics were included as control variables, and the results indicated distributive justice and procedural justice had a significant effect on organizational commitment, while interactional justice had no effects on organizational commitment. 8. With regard to the correlation between the perception of fairness on performance appraisals and working moral, personal characteristics were used as control variables, and the results implied that distributive justice, procedural justice, and interactional justice had no effects on working moral. Based on the above conclusions, this research hopes to provide suggestions to practitioners and future researchers as a reference.第一章 緒論 ……………………………………………………………………..….…1 第一節 研究動機與目的 ……………………………………………………...……1 第二節 問題陳述與概念界定 ……………………………………………….…..…3 第三節 研究方法與流程……..…………………………………….…………..……6 第四節 研究範圍與限制….……………………………………………………..…10 第五節 章節安排….……………………………………………………………..…11 第二章 文獻探討…………………………………………………………………...…13 第一節 考績理論………………………………………………………………...…13 第二節 公平認知理論與相關研究……………………………………………...…18 第三節 工作士氣理論與相關研究………………………………………………...31 第四節 組織承諾理論與相關研究……………………………………………...…37 第五節 考績公平認知、工作士氣及組織承諾間的關聯之相關研究………...…48 第三章 研究設計…………………………………………………………...…………61 第一節 研究架構…………………………………………………………...………61 第二節 研究假設……………………………………………………………...……63 第三節 研究變項之操作性定義……………………………………………...……63 第四節 問卷設計與預試…………………………………………………...………65 第五節 研究對象與調查過程………………………………………………...……78 第六節 資料分析方法……………………………………………………...………78 第四章 研究結果與分析…………………………………………………...…………81 第一節 正式問卷信度與效度分析…………………………...……………………81 第二節 描述性統計分析………………………………………...…………………82 第三節 個人屬性與研究變項之關係…………………………………...…………89 第四節 考績公平認知、工作士氣與組織承諾之關係...……………………......109 第五節 考績公平認知、工作士氣與組織承諾之影響性分析………………….115 第五章 結論....……..…………………………………………………………...……123 第一節 研究發現 ……………………………………………...…………………123 第二節 研究建議 …………………………………………………………...……127 參考書目………………………………………………………………………...……133 附錄……………………………………………………………………...……………14