社会压力承诺与税务员反功能行为试验研究-台大管理论丛.PDF

臺大管理論叢 2016/6 26 2 2 11-238 DOI: 10.6226/NTUMR.2016.JUN.R.08029 社會壓力、承諾與稅務員反功能行為：實驗研究 Social Pressures, Commitments and Tax Officials’ Dysfunctional Behaviors: An Experimental Study 鄭國枝 / Kuo-Chih Cheng, Professor, Department of Accounting, National Changhua University of Education 鍾紹熙 / Shao-Hsi Chung, Associate Professor, Department of Business Administration, Meiho University 倪豐裕 / Feng-Yu Ni, Professor, Department of Business Administration, National Sun Yat-sen University Received 2008/8, Final revision received 2014/6 摘 要 117 vs. 【關鍵字 】 Abstract The study proposes that social pressures (including superior pressure and peer pressure) cause dysfunctional behaviors of tax officials (i.e., low auditing quality and high turnover intention), and commitments (including organizational commitment and professional commitment) moderate the relationship between social pressures and the dysfunctional behaviors. The experimental research method was adopted. The participants consisted of 117 tax officials who were randomly divided into two experimental groups (one with superior pressure plus outside pressure and the other with peer pressure plus outside pressure) and one control group (with only outside pressure). The results showed that social pressures, especially superior pressure, caused lower auditing quality and higher turnover intention. In the presence of high professional commitment or high organizational commitment, social pressures still cause dysfunctional behaviors. However, the effect of outside pressure on turnover intention is mitigated in the presence of high professional commitment. Suggestions a