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首页> 外文学位 >A STUDY OF THE DETERMINANTS OF SENIOR CERTIFIED PUBLIC ACCOUNTANT LEADERSHIP EFFECTIVENESS (SATISFACTION, WELL-BEING, TURNOVER, STRESS).
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A STUDY OF THE DETERMINANTS OF SENIOR CERTIFIED PUBLIC ACCOUNTANT LEADERSHIP EFFECTIVENESS (SATISFACTION, WELL-BEING, TURNOVER, STRESS).

机译：高级认证公众会计师领导能力（满意度，幸福感，周转率，压力）决定因素的研究。

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摘要

A field study to test Fiedler's contingency model of leader performance is conducted using audit teams conducting audits of United States businesses. The contingency model is modified by the addition of individual trait and situational characteristic variables. The study seeks responses to the following questions: (1) Do identified personal characteristics of senior auditors and audit team members affect the senior's involvement in the engagement and senior performance, satisfaction, and physical and mental well-being as predicted? (2) Do identified situational characteristics, including the senior's control of engagement, stress, and job complexity, affect senior performance, satisfaction, and physical and mental well-being as predicted?;Results provide mixed support for Fiedler's contingency model. Partners give ratings most consistent with theory. High LPC or high self-monitoring seniors are preferred by partners. Further, medium Type A seniors are most highly rated. Generally, partners prefer interpersonally sensitive seniors.;Supervisors rate budgetary performance of low LPC seniors in high stress environments and high LPC seniors in low stress environments higher than others. Supervisors' ratings display an interaction of stress and self-monitoring: high self-monitoring seniors in low stress environments or low self-monitoring seniors in high stress environments are rated higher than others. Generally, supervisors demonstrate preferences for task oriented, interpersonally insensitive seniors.;Senior performance self-ratings may be substantially confounded. However, ratings of satisfaction and well-being demonstrate clear relationships with stress and other variables. Greater stress is highly correlated with lesser well-being and satisfaction.;Personnel are drawn from five offices of one large firm of certified public accountants. Senior performance measures comprise technical, budgetary, client, staff supervision, communication with superiors, and overall performance as rated by seniors, supervisors and partners. Satisfaction and well-being measures are self-reported. Predictor variables include individual characteristics and situational moderators. Individual characteristics consist of Fieldler's least preferred co-worker (LPC), self-monitoring, hardiness, and Type A/B. Situational moderators include situational control, stress, and job complexity. In addition, job involvement is treated as a person/situation interaction predictor variable.;This study is exploratory and further research is recommended because all variables appear relevant to an understanding of performance, satisfaction and well-being in a public accounting environment.
机译：通过对美国企业进行审计的审计团队进行了一项实地研究，以测试Fiedler领导者绩效的权变模型。通过添加个人特征和情境特征变量来修改权变模型。该研究旨在寻求以下问题的答案：（1）确定的高级审计师和审计团队成员的个人特征是否会影响高级员工的参与度以及高级员工的绩效，满意度以及身心健康状况？ （2）确定的情境特征（包括高层对交往的控制，压力和工作的复杂性）是否如预期那样影响高层绩效，满意度以及身心健康？；结果为Fiedler的权变模型提供了混合支持。合作伙伴给出的评级与理论最一致。高LPC或高自我监控的老年人是合作伙伴的首选。此外，中型A级老年人的评价最高。通常，合作伙伴更喜欢对人际关系敏感的老年人。主管对低LPC老年人在高压力环境中的预算绩效和高LPC老年人在低压力环境中的预算绩效的评价高于其他人。主管的等级显示出压力和自我监控的相互作用：在低压力环境中的高自我监控老年人或在高压力环境中的低自我监控老年人被评为高于其他人。通常，主管表现出对任务导向的，对人际关系不敏感的老年人的偏爱。；对高级绩效的自我评价可能会大打折扣。但是，满意度和幸福感的等级显示出与压力和其他变量的明确关系。更大的压力与更少的幸福感和满意度高度相关。人员来自一家大型会计师事务所的五个办公室。高层绩效评估包括技术，预算，客户，员工监督，与上级的沟通以及高层，主管和合作伙伴对整体绩效的评估。满意度和幸福感是自我报告的。预测变量包括个人特征和情境主持人。个人特征包括Fieldler最不喜欢的同事（LPC），自我监控，坚韧和A / B型。情境主持人包括情境控制，压力和工作复杂性。此外，工作参与被视为人与情境互动的预测变量。本研究是探索性的，建议进行进一步研究，因为所有变量似乎都与对公共会计环境中的绩效，满意度和幸福感相关。

著录项

  • 作者

    HEIAN, JAMES BERNARD.;

  • 作者单位

    The University of Utah.;

  • 授予单位 The University of Utah.;
  • 学科 Business Administration Accounting.
  • 学位 Ph.D.
  • 年度 1985
  • 页码 338 p.
  • 总页数 338
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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