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Organizational Competition、Employee Trust and Turnover Intention Among Relationship at The CPA Firms 鄭宇軒、謝茵如

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Organizational Competition、Employee Trust and Turnover Intention Among Relationship at The CPA Firms

鄭宇軒、謝茵如

E-mail: 321988@mail.dyu.edu.tw

ABSTRACT

The accounting firm is the guarder of economy in the nation, owns liberal salary and welfare and cause job field the competition is rather serious, and the high turnover rate is a secret worry of accounting firm, how reduce employee to leave a notion, is the problem that the CPA needs go deep into a study urgently to currently. Therefore, the study purpose of this research is aim at accounting firm inside organizational competition and turnover intention to two of relation study, and with trust for interference variable. Inquire into trust further for the accounting firm inside organization competition with turnover intention to a relation of interference influence. By accounting firm auditor’s anonymous surveys in Taiwan. There are the 300 surveys distributed, consisting of 242 valid samples. The response rate is 80.67%. In this study, the dimensions of empirical results show that accounting firms are competitive within the organization and turnover intention significantly positively correlated. But in a different type of competition, to intragroup competition significant positive correlation,intergroup competition is no significant relationship. Employee trust in organizational competition and turnover intention effect of interference

Keywords : organizational competence、turnover intention、trust

Table of Contents

中文摘要 .....................iii 英文摘要 ....................

.iv 誌謝辭  .....................v 內容目錄 ...................

..vi 表目錄  .....................viii 圖目錄  .................

....x 第ㄧ章  緒論...................1   第一節  研究背景與動機.......

.....1   第二節  研究問題與目的............5   第三節  研究流程.........

......6 第二章  文獻探討.................8   第一節  組織競爭........

.......8   第二節  離職傾向...............12   第三節  人格特質.......

........16   第四節  信任.................19 第三章  研究方法.......

..........23   第一節  研究架構...............23   第二節  研究假說...

............24   第三節  變數定義及衡量量表..........26   第四節  樣本與資料 蒐集............28   第五節  資料分析方法.............29 第四章  研究結果分 析...............31   第一節  描述性統計分析............31   第二節  信 度分析...............35   第三節  效度分析...............37   第四節   差異性分析..............38   第五節  相關分析...............49   第六 節  迴歸分析...............50 第五章  結論與建議................58    第一節  研究結論...............58   第二節  研究限制...............62   第三節  管理實務建議.............62   第四節  未來研究方向與建議.........

.63 參考文獻......................65 附錄.....................

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