审计人员情感忠诚对知识共享行为的影响研究  

The Impact of Auditor's Affective Commitment on Knowledge Sharing in Accounting Firms

作　　者：郑梅莲[1] 宝贡敏[1] 

机构地区：[1]浙江大学管理学院

出　　处：《审计研究》2007年第2期39-44,共6页Auditing Research

基　　金：国家自然科学基金资助项目(批准号:70571071)的阶段性研究成果

摘　　要：本文试图通过对中国会计师事务所的问卷调查,探索在中国的文化背景下,审计人员情感忠诚与工作卷入、感知任务依赖的关系及其对知识共享的影响。通过模型构建和验证性因子分析,结果表明:会计师事务所内,审计人员的工作卷入和感知任务依赖与其对组织和团队情感忠诚显著正相关;同时,审计人员的知识共享与其对组织和团队的情感忠诚及审计人员感知的任务依赖程度强烈正相关,与审计人员对职业的情感忠诚关系不显著,而与审计人员的工作卷入程度显著负相关。In this paper,we attempted to explore the relationships among knowledge sharing,affective commitment, perceived task interdependence and job involvement in accounting firms from the antecedents and outcomes of commitment based empirical data. The results of confirmatory factor analysis indicated that there were strongly positively relationship between perceived task interdependence, organizational and team affective commitment,and knowledge sharing in accounting firms. Contrary to prediction, the relationships between professional affective commitment and job involvement and perceived task interdependent,professional affective commitment and knowledge sharing,were not significant in accounting firms.

关 键 词：知识共享 情感忠诚 感知任务依赖 工作卷入 

分 类 号：F239.4[经济管理—会计学]