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從意義建構理論探討新進者組織社會化之個案研究

A CASE STUDY OF NEWCOMER’S ORGANIZATIONAL SOCIALIZATION FROM SENSE-MAKING THEORY

林尚平

國立雲林科技大學企業管理系教授

張玲娥

國立台中科技大學資訊管理系副教授

Shang-Ping Lin

Professor, Department of Business Administration,

National Yunlin University of Science and Technology

Ling-E Chang

Associate Professor, Department of Information Management,

National Taichung Institute of Technology

摘要

       新進者可獲得成功的組織社會化一直是組織的重要議題，之前有諸多的研究在探討新進者的資訊尋求行為對於組織社會化的影響，而此些研究的焦點放在新進者的資訊尋求行為和社會化程度之關聯，將這些資訊視為是物件，強調資料的重要性和傳遞的觀點，但這樣的個人取向缺乏組織情境的了解，也產生研究結果不一致的情形。另外組織資訊環境的改變，企業建構了完善的企業內部網路，整合了組織所有的資訊資源，現在新進者可輕易的在企業內部網路上尋求相關的資訊內容和進行學習，對於新進者的影響值得進一步探討。

       本研究採用圖書資訊領域裡的意義建構理論，來探究新進者組織社會化過程中的資訊使用行為。研究對象是以臺灣一家大型軟體公司進行個案研究，收集有關於個案的組織資訊系統、新人教育訓練制度等內容，根據研究目的對新進人員進行深度訪談和錄音，整理成逐字稿後匯入Nvivo 10質性軟體進行資料分析。研究結果包含了新進者的缺口、填補缺口、幫助為架構的資訊使用模型，並提出有關企業內部網路、組織制度活動和人員三類資訊環境，對於新進者組織社會化的影響之命題。最後研究結果提出建議以提供實務界未來在新進人員訓練時參考。

關鍵字：組織社會化、企業內部網路、資訊使用、新進者、意義建構理論

ABSTRACT

       Successful organizational socialization of newcomers is always an important issue for organizations. Organizational socialization has an effect on one’s job behavior, attitude, and performance, which in turn affects his/her organizational commitment, job satisfaction, and turnover intention. Although a large number of studies have explored the effect of newcomers’ information seeking behavior on their organizational socialization, most of them focus primarily on the relation between information seeking behavior and degree of socialization. These studies viewed information as an object and stress the importance of data and diffusion. However, they did not offer an insight into how newcomers use information provided by the organization and how they can benefit from the information. Besides, the organizational information environment has changed. Many businesses have constructed an internal network to integrate all information resources, enabling newcomers to seek and learn needed information from the internal network at ease. The effect of such internal network on newcomers should be further investigated.

　　This study adopted Sense-Making Theory in library information research area to explore the information use behavior of newcomers during organizational socialization. A large software company in Taiwan was selected for case study. Data pertaining to the information system environment and training for newcomers were collected through in-depth interviews with newcomers in this company. The interviews were recorded and transcribed verbatim for a grounded theory analysis on Nvivo 10. Results of this study included an information use model of newcomers consisting of gaps, how to fill the gaps, and assistance as well as some propositions as to the effects of internal network, organizational activities, and personnel on organizational socialization of newcomers. Results of this paper could be a reference for both practitioners and future researchers.

Keywords: Organizational Socialization, Intranet, Information Use, Newcomer, Sense-Making Theory

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台中市高中生父母理財教導、理財素養、理財態度與理財行為路徑關係之研究

A PATH ANALYSIS OF PARENTS’ FINANCIAL TEACHING EFFECTS ON CHILDREN’S FINANCIAL LITERACY, ATTITUDE AND BEHAVIOR OF HIGH-SCHOOL STUDENTS

IN TAICHUNG

曾永清

國立臺灣師範大學公民教育與活動領導學系教授

王芳醴

修平科技大學博雅學院副教授

Yung-Ching Tseng

Professor, Department of Civic Education and Leadership,

National Taiwan Normal University

Fang-Li Wang

Associate Professor, School of General Education,

Hsiuping University of Science and Technology

摘要

       當前世界各國面臨經濟衰退衝擊，平均薪資調幅偏低的情況，如何有效的運用理財知識是很重要的課題，本研究之實證模式在於解釋高中生在「父母理財教導」下對其理財素養、態度與行為之因果關係。研究發現高中生的「父母理財教導」會直接、間接地影響學生的「理財素養」，並正向影響學生的「理財態度」。而「父母理財教導」經由理財素養或是理財態度的中介變項，影響到「理財行為」，其影響力占總值的82.1%，可見父母雙親經由增強子女的理財相關知識與技能途徑，足以影響子女未來理財行為。多群組分析發現，群組變數上，男女生的測量與結構路徑有顯著差異，學校城鄉位置群組變數則無顯著差異。

關鍵字：父母理財教導、理財態度、理財素養、理財行為

ABSTRACT

       Many countries around the world are faced with the impact of economic recession and suffer from the low average wage increase, so how to effectively make use of financial knowledge is a very important issue. The empirical model in this research tries to find out the causal results on senior high school students’ parents’ financial teaching and its effect on financial literacy, financial attitude and financial behavior. Research results show that “parents’ financial teaching” will directly or indirectly influence senior high school students’ “financial literacy” and positively influence students’ “financial attitude”; “parents’ financial teaching” will influence “financial behavior” through mediating variables of financial literacy or financial attitude, and its influence accounts for 82.1% of the total value, so it can be known that parents can influence children’s financial behavior in future through increasing children’s financial related knowledge and skills. Multi-group analysis finds that there is significant gender difference in measurement and structural weights, and there is no significant difference on school’s urban or rural location.

Keywords: Parents’ Financial Teaching, Financial Attitude, Financial Literacy, Financial Behavior

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財務績效、公司稅與企業社會責任揭露

FINANCIAL PERFORMANCE, CORPORATE TAX AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

侯啟娉

中國科技大學會計系教授

蔡玉琴

中國科技大學會計系助理教授

倪伯煌

中國科技大學財政稅務系助理教授

李子文

中國科技大學會計系講師

Chi-Ping Hou

Professor, Department of Accounting,

China University of Technology

Yu-Chin Tsai

Assistant Professor, Department of Accounting,

China University of Technology

Bor-Hwang Ni

Assistant Professor, Department of Public Finance,

China University of Technology

Tzu-Wen Lee

Lecturer, Department of Accounting,

China University of Technology

摘要

       近年企業社會責任日益受到關注，許多公司也於網路揭露其企業社會責任報告。本文使用2009年至2013年之上市櫃公司資料為樣本，檢驗自願性揭露企業社會責任報告的公司，是否與其財務績效好壞、公司稅有關係。本文研究結果顯示，財務績效與企業社會責任報告呈正向關係，亦即財務績效較好的公司，較會主動揭露企業社會責任報告；而當期支付所得稅與企業社會責任報告呈負向關係，顯示實際繳稅較少的公司，也較會揭露其企業社會責任報告。從本文發現可得知，公司財務績效好，較有資源從事企業社會責任活動，並較會自願性揭露社會企業責任報告，也較有資源從事稅務規劃，因此實際支付公司稅的金額較低。近年政府推動企業社會責任報告揭露，本文的發現建議該報告應加入稅務治理的說明，以提高稅務資訊透明度，可提供政府相關規範參考。

關鍵字：企業社會責任、公司稅、財務績效

ABSTRACT

       The increasing popularity of corporate social responsibility (CSR) during the past few years has made it a trend that companies start to voluntarily publish their CSR reports. The purpose of this paper is to investigate the relationship among financial performance, corporate tax and corporate social responsibility disclosure. Our samples include the firms listed on Taiwan Stock Market from 2009 to 2013. The results show that financial performance is significantly positively related to CSR report disclosure, and corporate income tax payment is significantly negatively related to CSR report disclosure. The results imply that companies with good performance tend to disclose their CSR reports, and they have more resource to be engaged in tax planning, hence these companies pay less income tax than other companies. Recent Taiwan authorities promote to disclose CSR information. Our findings suggest enhance firms’ information transparency through CSR reports with firms’ tax planning information.

Keywords: Corporate Social Responsibility, Corporate Tax, Financial Performance

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人際依附與生活滿意度：自我效能之中介效果

THE MEDIATING INFLUENCE OF SELF-EFFICACY IN THE RELATIONSHIP BETWEEN ATTACHMENT STYLE AND LIFE SATISFACTION

陳婉瑜

環球科技大學企業管理系助理教授

王美玲

弘光科技大學健康事業管理系副教授

吳建明

環球科技大學行銷管理系副教授

Wan-Yu Chen

Assistant Professor, Department of Business Administration,

Transworld University

Mei-Ling Wang

Associate Professor, Department of Health Business Administration,

Hungkuang University

Chien-Ming Wu

Associate Professor, Department of Marketing Management,

Transworld University

摘要

       本研究旨在探討成人依附、生活滿意度和自我效能之間的關係，並檢驗自我效能在人際依附與生活滿意度所扮演的中介角色，以644名科技大學在職進修女學生進行研究。研究發現：1.安全性依附者有助於在職進修女學生自我效能的提升和生活滿意度。2.安全依附與排除依附會透過自我效能而間接影響生活滿意度。3.焦慮依附會透過自我效能完全影響生活滿意度。因此，自我效能對於在職進修女學生之依附關係和生活滿意度之間扮演很重要的中介角色。

關鍵字：在職進修、依附關係、自我效能、生活滿意度

ABSTRACT

　　The main purpose of this research was to explore the mediating influence of self-efficacy in the relationship between attachment style and life satisfaction. The participants of the study were 644 female student enrolled in-service education in Taiwan. The main results were as follows: (a) secure attachment and dismissing attachment indirectly affect life satisfaction through self-efficacy; (b) preoccupied attachment completely affects life satisfaction through social self-efficacy. Therefore self-efficacy plays an important role for female student enrolled in-service education.

Keywords: In-Service Education, Attachment Style, Self-Efficacy, Life Satisfaction

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