本研究旨在探討與Z世代組織承諾導向相關之關鍵職場要素，並以具會計師事務所實習經驗的會計系學生為研究對象。隨著 Z 世代逐漸進入職場，其特別的工作價值觀，對組織人力資源管理帶來新的挑戰。由於本研究對象尚未正式進入全職工作情境，故將組織承諾概念化為組織承諾導向，用以反映受試者對未來工作組織可能產生之心理依附與承諾傾向。
本研究整合人–環境契合理論、工作需求–資源模型及社會交換理論，建構研究架構，探討受試者對不同工作環境屬性之重視程度如何與組織承諾導向相關。本研究採用問卷調查法，共回收 102 份有效樣本，並使用偏最小平方法結構方程模型進行資料分析。
研究結果顯示主管支持、升職機會及人工智慧使用之重視程度對Z世代會計系學生之組織承諾導向具有顯著正相關；相較之下，薪資、同事關係、工作與生活平衡及訓練機會之重視程度則未呈現顯著相關。本研究結果可提供會計師事務所在校園招募及初階人才管理策略上之參考。

This study examines the key workplace factors that are associated with organizational commitment orientation among Generation Z accounting students with audit firm internship experience. As Generation Z increasingly enters the workforce, their distinct work values pose new challenges for human resource management. Because the respondents in this study were students rather than full-time employees, organizational commitment was conceptualized as organizational commitment orientation, reflecting their expected commitment-related orientation toward a future employing organization.
This study integrates three theoretical perspectives—person–environment fit, the job demands–resources model, and social exchange theory—to explain the relationship between perceived workplace attributes and organizational commitment orientation. Using survey data from 102 Generation Z accounting students with audit firm internship experience, this study tested the proposed model through partial least squares structural equation modeling.
The findings show positive associations between organizational commitment orientation and the perceived importance of promotion opportunities, supervisor support, and artificial intelligence usage. In contrast, the perceived importance of pay, coworker relationships, work–life balance, and training availability was not significantly associated with organizational commitment orientation. This study contributes to the literature on organizational commitment and provides practical implications for audit firms in campus recruitment, and early-career talent management.

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