211 / 372
211
臺大管理論叢
2016/6
第
26
卷第
2
期
211-238
DOI: 10.6226/NTUMR.2016.JUN.R.08029
社會壓力、承諾與稅務員反功能行為：實驗研究
Social Pressures, Commitments and Tax Officials’ Dysfunctional
Behaviors: An Experimental Study
摘 要
本研究主張稅務稽徵單位之社會壓力（包括上司壓力與同儕壓力），會對稅務員造成租
稅查核品質下降與離職傾向增加的反功能行為，並認為承諾（包括組織承諾及專業承諾）
能抗拒社會壓力，降低反功能行為。本研究採實驗研究法，參與實驗的稅務員共計
117
人，隨機分為兩實驗組（上司壓力＋外部壓力
vs.
同儕壓力＋外部壓力）及一控制組（僅
外部壓力）。研究結果顯示在社會壓力下，尤其是上司壓力，會造成稅務員租稅查核品
質下降與離職傾向增加，而在高專業承諾與高組織承諾下，社會壓力導致稅務員反功能
行為依舊存在，但高專業承諾可降低外部壓力所導致的離職傾向。本研究對此結果提出
如何減少社會壓力來源的建議。
【關鍵字】
社會壓力、承諾、反功能行為
Abstract
The study proposes that social pressures (including superior pressure and peer pressure)
cause dysfunctional behaviors of tax officials (i.e., low auditing quality and high turnover
intention), and commitments (including organizational commitment and professional
commitment) moderate the relationship between social pressures and the dysfunctional
behaviors. The experimental research method was adopted. The participants consisted of 117
tax officials who were randomly divided into two experimental groups (one with superior
pressure plus outside pressure and the other with peer pressure plus outside pressure) and
one control group (with only outside pressure). The results showed that social pressures,
especially superior pressure, caused lower auditing quality and higher turnover intention. In
the presence of high professional commitment or high organizational commitment, social
pressures still cause dysfunctional behaviors. However, the effect of outside pressure on
turnover intention is mitigated in the presence of high professional commitment. Suggestions
as to how to decrease social pressure sources are provided based on these results.
【
Keywords
】
social pressure, commitment, dysfunctional behavior
鄭國枝
/
國立彰化師範大學會計學系教授
Kuo-Chih Cheng
, Professor, Department of Accounting, National Changhua University of Education
鍾紹熙
/
美和科技大學企業管理學系副教授
Shao-Hsi Chung
, Associate Professor, Department of Business Administration, Meiho University
倪豐裕
/
國立中山大學企業管理學系教授
Feng-Yu Ni
, Professor, Department of Business Administration, National Sun Yat-sen University
Received 2008/8, Final revision received 2014/6