論文提要

本研究以會計師事務所148名查帳人員為研究對象，使用問卷調查來探討角色壓力是否為重要的工作壓力來源，以及何種因應方法對於工作壓力的減輕較有幫助。

本研究的預測變項包括角色壓力(角色模糊、角色衝突、及角色過度負荷)、因應方法(控制、逃避、及症狀處理)、以及人口統計變項(含事務所規模、性別、婚姻、學歷、年齡、職位、及年資)。效標變項則為工作焦慮、健康困擾、工作滿足、及離職意願等變項。

研究結果則發現:

(1)角色模糊及角色衝突愈高者，其工作焦慮及健康困擾愈高，工作滿足則愈低;角色過度負荷愈高者，其工作焦慮、健康困擾、及離職意願均愈高，工作滿足則愈低。

(2)對於壓力傾向於採取控制之因應行為者，其工作焦慮及健康困擾較低，工作則較為滿足;相反的，愈採取逃避的因應行為者，其工作焦慮、健康困擾、及離職意願均愈高，工作滿足則愈低。

(3)採取打坐的因應方法者，其工作焦慮及離職意願均較低。但練習肌肉鬆弛的訓練及運動與各效標變項的相關，並未達到顯著水準。

(4)查帳人員在角色模糊、角色過度負荷、工作焦慮、及健康困擾等變項上，均顯著高於工商登記人員。

(5)在大型事務所內工作的查帳人員，其健康困擾及離職意願均最低。

(6)女性的工作焦慮及健康困擾顯著大於男性。

(7)已婚者工作較為滿足。

(8)學歷愈高者，其工作焦慮、健康困擾、及離職意願均較低，工作滿足則較高。

(9)年齡愈大者，工作焦慮及健康困擾愈低，工作滿足則愈高。

(10)高級主管之工作焦慮及離職意願均為最低，工作滿足則最高;而離職意願則以領組最高。

(11)年資較長者，工作滿足較高。

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