会计师事务所知识型员工组织认同结构及影响因素研究

发布时间：2018-10-13 14:18

【摘要】：近年来,我国社会和经济的不断高速发展,城市化进程突飞猛进,随之而来的社会矛盾日益凸显,民生需求空间巨大。会计师事务所主要是为其他组织提供审计或咨询服务,她一直是倍受外界关注的组织,不仅是因为她是富有激情挑战的工作,而且其组织成员性质及组织氛围也具有十足的吸引力。但是,通过笔者研究,发现会计师事务所的员工离职率非常高(年离职率大约22%),面对“人才流失”,团队不稳定等如此严峻的局面,仅仅关注外在的物质条件因素已经远远不够,我们要更多地去关注组织内部去探究高流失率的因素。组织认同对于任何工作或员工职业发展都是十分必要且重要的。因此笔者认为,对于会计师事务所服务对象和工作的特殊性而言,研究会计师事务所知识型员工对组织认同程度的影响因素,了解其工作者的组织认同现状,从不同角度提高其组织认同水平,提出有针对性的解决措施,虽具有一定的局限性,但对其他会计师事务所组织认同的研究具有一定的参考价值,对稳定会计师事务所知识型员工队伍存有至关重要的理论和现实意义。通过对文献中相关量表的整理与筛选,综合考虑了研究对象的组织特点与特征,对会计师事务所知识型员工机构的6名员工依据访谈提纲进行访谈。本研究借鉴了2008年中国人民大学王华设计编制的在中国文化背景下的组织认同量表,有效问卷数据用SPSS for Windows 17.0统计软件进行因子分析。本研究在一定程度上填补了对于会计师事务所实证研究上的空白,对完善会计师事务所员工组织认同研究有着重要意义。本研究得出结论如下:(1)采用探究性因素分析得到的会计师事务所知识型员工组织认同的四维结构模型,即为评价、情感、行为、认知。(2)根据以上调查与访谈分析结论,我们得出了会计师事务所知识型员工组织认同的结构维度以及总体现状,从中可以分析出影响他们组织认同感的因素。因此从实践角度,我们将从组织层面以及个人层面试图提出几点建议以提高会计师事务所知识型员工的组织认同感,减少他们的职业倦怠感,达到稳定会计师队伍的目的。
[Abstract]:In recent years, with the rapid development of our society and economy, the process of urbanization is advancing by leaps and bounds. Accounting firms mainly provide audit or consulting services to other organizations. She has always been a high-profile organization, not only because she is a challenging job. And its organization member nature and organization atmosphere also have full attraction. However, through the author's research, we find that the turnover rate of staff in accounting firms is very high (the annual turnover rate is about 22%), facing such a grim situation as "brain drain", team instability, and so on. It is far from enough to pay attention to the external material factors. We should pay more attention to the factors of high wastage rate within the organization. Organizational identity is essential and important for any job or employee career development. Therefore, the author believes that, for the particularity of the clients and work of accounting firms, it is necessary to study the factors that affect the degree of organizational identity of knowledge workers in accounting firms, and to understand the status quo of organizational identity of accounting firms. Raising the level of organizational identity from different angles and putting forward targeted solutions may have some limitations, but they have certain reference value for the research of organizational identity of other accounting firms. It is of great theoretical and practical significance to stabilize the knowledge-based staff of accounting firms. Through sorting out and selecting the relevant scales in the literature, the author synthetically considered the organizational characteristics and characteristics of the research object, and interviewed 6 employees of the accounting firm's knowledge staff organization according to the interview outline. This study draws lessons from the organizational identity scale designed by Wang Hua of Renmin University of China in 2008 under the background of Chinese culture. The valid questionnaire data are analyzed by SPSS for Windows 17.0 statistical software. To a certain extent, this study fills up the blank in the empirical research of accounting firms, and has important significance to improve the research on the organizational identity of accounting firms. The conclusions of this study are as follows: (1) the four-dimensional structure model of knowledge workers' organizational identity in accounting firms, i.e. evaluation, emotion, behavior, cognition, is obtained by means of exploratory factor analysis. (2) based on the above investigation and interview analysis, We get the structural dimension and the overall situation of knowledge workers' organizational identity in accounting firms, from which we can analyze the factors that affect their organizational identity. Therefore, from the practical point of view, we will try to put forward some suggestions from the organizational level and personal level to improve the organizational identity of knowledge workers in accounting firms, reduce their job burnout, and achieve the purpose of stabilizing the accounting team.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F272.92;F233

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