如何工作福利优化审计绩效? 激情的温和作用 激情的温和作用
Kuo-Chih Cheng1, Yuan-Sheng Lin2, Tung-Chin Yang2
1Department of Accounting, National Changhua University of Education, Changhua City 500, Taiwan.
Behavioral sciences (Basel, Switzerland)
|January 24, 2025
概括
工作幸福感与审计绩效有曲线关系,而不是线性关系. 审计人员对工作的热情增强了这种积极效应,改善了审计结果.
科学领域:
- 商业和管理的管理.
- 组织心理学 组织心理学
背景情况:
- 传统研究认为,工作幸福感与工作表现之间存在线性联系.
- 审计公司作为专业组织,需要高水平的技能和责任.
研究的目的:
- 调查工作幸福感与审计绩效之间的非线性关系.
- 检查审计师激情在幸福与绩效的联系中所起的调节作用.
主要方法:
- 量化调查方法. 量化调查方法.
- 从台湾四大会计师事务所的178名审计师 (负责人,副经理,经理) 收集的数据.
主要成果:
- 证实了工作幸福感和审计绩效之间存在曲线关系.
- 审计师的激情显著调节了关系,放大了幸福对绩效的积极影响.
结论:
- 职业福利对审计绩效的影响是微妙的,遵循曲线而不是直线.
- 培养审计师的激情对于最大限度地提高工作幸福感对审计绩效的好处至关重要,提供关键的管理见解.
更多相关视频
12:22Mindfulness in Motion MIM: An Onsite Mindfulness Based Intervention MBI for Chronically High Stress Work Environments to Increase Resiliency and Work Engagement
Published on: July 1, 2015
23.4K
05:48The Adventures of Fundi Intervention Based on the Cognitive and Emotional Processing in Attention Deficit Hyperactive Disorder Patients
Published on: June 12, 2020
5.7K
相关概念视频
Optimal Arousal Theory
126
The optimal arousal theory suggests that performance is maximized when an individual experiences a moderate level of arousal. This theory is closely tied to the Yerkes-Dodson law, which illustrates an inverted U-shaped relationship between arousal and performance. The law, formulated by psychologists Robert Yerkes and John Dodson, implies an ideal arousal level for optimal performance, and deviations from this level can lead to declines in effectiveness.
Inverted U-Shaped Performance Curve
The...
Inverted U-Shaped Performance Curve
The...
126
Self-Discrepancy Theory
18.3K
One influential perspective on what motivates people's behavior is detailed in Tory Higgin's self-discrepancy theory (Higgins, 1987). He proposed that people hold disagreeing internal representations of themselves that lead to different emotional states.
18.3K
Quantifying Work
19.0K
As a system undergoes a change, its internal energy can change, and energy can be transferred from the system to the surroundings, or from the surroundings to the system.
19.0K
Compensation Mechanisms
170
The human body employs intricate mechanisms to counteract changes in blood pH, preventing conditions like acidosis (pH < 7.35) and alkalosis (pH > 7.45). These compensatory responses aim to restore normal arterial blood pH by engaging respiratory or renal systems, depending on the source of the imbalance.
Respiratory Compensation
This mechanism addresses metabolic-induced pH imbalances by adjusting breathing rates. Respiratory compensation begins within minutes of detecting a pH...
Respiratory Compensation
This mechanism addresses metabolic-induced pH imbalances by adjusting breathing rates. Respiratory compensation begins within minutes of detecting a pH...
170
Motivational Cycle
481
The motivational cycle is a key concept that explains how individuals are motivated to meet their needs. At its core, the cycle revolves around four distinct stages: need, drive, goal-directed behavior, and goal achievement. These stages respond to imbalances in the body or mind, prompting actions that restore balance.
The cycle begins with a need. This need can arise from various conditions, such as hunger, thirst, or temperature changes. For instance, when an individual feels cold, their body...
The cycle begins with a need. This need can arise from various conditions, such as hunger, thirst, or temperature changes. For instance, when an individual feels cold, their body...
481
Self-Evaluation: Self-Enhancement and Self-Verification
5.2K
Social psychologists have documented that feeling good about ourselves and maintaining positive self-esteem is a powerful motivator of human behavior (Tavris & Aronson, 2008). In the United States, members of the predominant culture typically think very highly of themselves and view themselves as good people who are above average on many desirable traits (Ehrlinger, Gilovich, & Ross, 2005). Often, our behavior, attitudes, and beliefs are affected when we experience a threat to our...
5.2K
