| Summary: | 碩士 === 大同大學 === 事業經營學系(所) === 101 === In recent years, accounting business industry is in an intense competitive state.Performance is the key for business sustaining, which including both organizational performance and individual performance, and both task performance and organizational citizenship behavior. Although high performance work system is recognized as an important policy and practice for high performance, the perceived level of implementation may be different for management and employee. To know the effect of high performance system, it is important to know the mechanism which transfer the practices of high performance system into organizational or individual performance. This study aims to examine how to human capital and employees’attitudes mediating the relationship between high performance work system and performance from managerial and individual perspectives.
This study is collecting data from the managers and employees in Accounting
Firms. One hundred and nine managerial questionnaires and 428 employees’ questionnaires were collected, and 4 employees’ questionnaire were excluded due to incomplete responding. Totally, the effective respondents includes 109 manager and 424 employees. This study conducts the relevant statistic analysis, such as descriptive statistics, reliability analysis and validity analysis, CFA, and SEM, etc.
The findings of this study show that (1) empowerment mediates the relationship
between high performance work system(perspectives of two level) and organizational citizenship behavior; (2) affective commitment mediates the relationship between high performance work system(perspectives of two level) and organizational citizenship behavior (3) job satisfaction mediates the relationship between high performance work system(managerial perspectives) and organizational citizenship behavior (4) empowerment and affective commitment mediate the relationship between high performance work system(individual perspectives) and job performance (5)The perceptions of managers on high performance work system are different from employees’. Finally, this study’s final goal is want to let organizations know that the relationship between high performance work system and performance, and the importance of two level of perspectives on high performance work system.
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