職場運動參與對工作壓力和組織承諾之調節效果：以臺灣四大會計師事務所為例

Abstract

本研究旨在探討臺灣四大會計師事務所員工組成背景及其工作壓力、職場運動參與和組織承諾之現況，同時了解臺灣四大會計師事務所員工工作壓力、職場運動參與和組織承諾之相關性，以及職場運動參與對工作壓力與組織承諾之間的調節效果。本研究採滾雪球抽樣法，於2024年4月至5月於線上發放網路問卷，研究參與者為臺灣四大會計師事務所之在職員工。問卷共回收406份，有效問卷400份，有效問卷率為98.5%。本研究發現：(一)臺灣四大會計師事務所員工樣本結構以「女性、未婚、未滿40歲、年資未滿5年、教育程度高、個人年收入介於70萬至140萬之間」居多。(二)臺灣四大會計師事務所員工工作壓力來源主要為工作負荷太重，進而造成持續性承諾較低，即員工有較高的離職率；此外，臺灣四大會計師事務所員工職場運動參與情形因不同背景變項而有所不同。(三)臺灣四大會計師事務所員工工作壓力與組織承諾呈負相關，即工作壓力越大，組織承諾越低；而職場運動參與則可正面影響組織承諾，即職場運動參與越高，組織承諾越高。(四)職場運動參與對於臺灣四大會計師事務所員工工作壓力對組織承諾之影響具有顯著的調節效果。針對提升職場運動參與，本研究最後提出三項建議供臺灣四大會計師事務所參考：(一)申請「運動企業認證」、(二)申請「推動企業聘用運動指導員」補助及(三)設置內部健身中心。

This study aims to explore the demographic background of employees at Taiwan's Big Four accounting firms and assess their job stress, workplace exercise participation, and organizational commitment. It also seeks to understand the correlations between job stress, workplace exercise participation, and organizational commitment, as well as the moderating effect of workplace exercise participation on the relationship between job stress and organizational commitment. Utilizing a snowball sampling method, an online questionnaire was distributed from April to May 2024, targeting employees of Taiwan's Big Four accounting firms. A total of 406 responses were collected, with 400 valid questionnaires, resulting in a validity rate of 98.5%. The study found that: (1) the typical employee profile in Taiwan's Big Four accounting firms is "female, unmarried, under 40 years old, with less than 5 years of service, a high level of education, and an annual income between NT$700,000 and NT$1,400,000." (2) Job stress is primarily attributed to heavy workloads, which leads to lower continuous commitmentand higher turnover rates. Additionally, participation in workplace exercise varies with different background variables. (3) There is a negative correlation between job stress and organizational commitment, meaning higher job stress is associated with lower organizational commitment, whereas higher workplace exercise participation positively influences organizational commitment. (4) Workplace exercise participation significantly moderates the effect of job stress on organizational commitment. To enhance workplace exercise participation, the study offers three recommendations for Taiwan's Big Four accounting firms: (1) apply for "Sports Enterprise Certification," (2) apply for subsidies to "Promote the Employment of Exercise Instructors," and (3) establish internal fitness centers.