以當責成就資源保存的效果：解析中高齡者工作強度、當責與工作敬業之關係

The accomplishment of resource conservation through accountability: Analysis the relationship of work intensity, accountability and work engagement among older workers

台灣的勞工平均年齡有逐年增加的趨勢，未來中高齡人力將佔主要勞動人口的50%以上，企業面對人力結構向高齡傾斜的環境，對中高齡人力不能再漠視長期對這類人力多承受體力差、或者因年齡較高而工作敬業不足的刻板印象，企業對於中高齡人力的工作表現評價應從實證結果加以論斷。本研究目的在於依據資源保存理論的觀點，探討其在高工作強度的工作環境裡，藉由當責來保有工作敬業度，期待研究結果能補足現今的研究缺口並提供給企業作為人力資源運用之參考。研究對象為台灣傳統製造業、科技製造業及服務業50歲以上工作者，透過便利抽樣進行問卷調查，共計回收268份有效問卷。分析結果發現當責對工作強度與工作敬業度之關係具有完全中介效果。當中高齡者意識到可工作時間變少而有資源流失現象，將以當責成為對個人累積資本的一個轉化機制，更進一步的以工作敬業完成工作中個人內在的渴望。

The average age of workers in Taiwan have been increasing recently. In the future, middle-aged and senior-aged manpower will account for more than 50% of the labor force. When facing an environment where the manpower structure is inclined to the elderly, enterprises need to remove the stereotype of poor physical strength or lack of engagement due to older age. In contrast, enterprises should judge order workers performance by the objectively empirical results. The purpose of this research is to explore the mediating effect of accountability between work intensity and work engagement based on the perspective of resource conservation theory. It is expected that the research results can fill the current research gap and provide enterprises as a means of human resource planning. Research subjects of this study were the older workers over 50 years old working in manufacturing and service industries in Taiwan. 268 valid questionnaires were received from a purposive sampling. The results showed that accountability has a significant mediating effect on the relationship between work intensity and work engagement.