角色壓力、情緖耗竭、憂鬱傾向與工作態度關係之研究——以主計人員為例

本文針對台灣省319鄕鎭市公所之全體主計人員進行角色壓力、情緒耗竭、憂鬱傾向與工作態度等變數關係之研究。所得問卷資料以AMOS 3.62（Analysis of Moment Structure）進行研究模式的分析，研究的主要結果為：(1)主計人員的情緖耗竭與憂鬱傾向之程度堪慮，值得有關單位積極的介入與管理：(2)角色過度負荷是影響主計人員之重要壓力源；(3)情緖耗竭於角色壓力與工作態度之間具有明顯中介的作用，而且情緒耗竭對於憂鬱傾向有正向之影響力；(4)主計人員有偏高程度之離職傾向，而工作滿足和組織承諾對於離職傾向有十分顯著的影響。

The study of 530 local government accountants takes a close look at the relationships among role stress, emotional exhaustion, depressive mood and job attitudes. The data obtained from a questionnaire survey was analyzed using AMOS 3.62, and the main results are: (1) The sample accountants' levels of emotional exhaustion and depressive mood deserve attention and intervention from the Management; (2) Role overload is an important stressor challenging the local government accountants; (3) Emotional exhaustion plays an intervening variable among role overload, depressive mood and job attitudes; (4) Local government accountants are highly intended to leave their current position, and the intention is influenced by job satisfaction and organizational commitment.