| 我国注册会计师应对工作不满意情境的行为反应研究——基于对EVLN模型的有效性验证 |
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| 引用本文： | 李晓慧,王璐.我国注册会计师应对工作不满意情境的行为反应研究——基于对EVLN模型的有效性验证[J].上海立信会计学院学报,2010,24(5). |
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| 作者姓名： | 李晓慧 王璐 |
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| 作者单位： | 1. 中央财经大学会计学院,北京,100081
2. 中国科学院研究生院管理学院,北京,100190 |
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| 基金项目： | 中央财经大学"211工程"三期重点学科建设项目 |
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| 摘 要： | 文章收集了358份有效样本数据,运用EVLN模型考察中国注册会计师面对工作不满意的行为反应,分析结果如下:(1)EVLN模型在中国注册会计师样本中的信度较高,但维度和项目需进一步调整;(2)中国注册会计师面对工作不满意时,更多采用考虑型表达和耐心行为,而较少采用退出、进攻型表达和忽视行为;(3)各行为反应之间的相关关系支持了建设性-破坏性维度划分;(4)社会统计学变量也与行为反应存在一定关系。
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| 关 键 词： | 工作不满意 注册会计师 EVLN模型 |
Research on Chinese CPAs' Behavior Reactions to Job Dissatisfaction: Based on the Validation of EVLN Model |
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| LI Xiao-hui,WANG Lu.Research on Chinese CPAs' Behavior Reactions to Job Dissatisfaction: Based on the Validation of EVLN Model[J].Journal of Shanghai Lixin University of Commerce,2010,24(5). |
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| Authors: | LI Xiao-hui WANG Lu |
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| Abstract: | The paper collects 358 effective samples,uses the EVLN model to observe Chinese CPAs' behavior reactions to job dissatisfaction.Conclusions are drawn as below:(1) EVLN model exhibits high internal consistency in Chinese CPAs' data.However,the dimensions and the items need to be further adjusted.(2) While facing job dissatisfaction,Chinese CPAs prefer consideration voice and patience to exit,aggressive voice and neglect.(3) The correlations between behavior reactions support the constructive-destructive dimension.(4) The social statistics variables are related to different behavior reactions. |
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| Keywords: | job dissatisfaction CPA EVLN model |
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