本研究欲探討以個人認知需求為調節變項，考量框架效應和個人與工作適配度，是否對工作預期和求職吸引力產生影響。先前Buda和Charnov (2003)的研究僅闡釋低認知需求較易受框架效應影響，而本研究則欲進一步瞭解，是否高認知需求者在評估求職吸引力時，受個人與工作適配度影響較大。本研究採2x2 x2受試者間之實驗設計，所操弄獨變項為：框架效應（正負相框架訊息）。依變項為「求職吸引力」，「認知需求」為調節變項。 本研究之受試者為204位大學生，研究結果顯示個人與工作適配度與求職吸引力有正相關，當個人與工作適配度愈高，求職吸引力愈高。當應徵者為高認知需求者，個人與工作適配度與求職吸引力間的關係高於應徵者為低認知需求者。研究者分別就結果加以討論，提出可能的解釋，並檢討本研究之限制與貢獻。

Text in English / The issue of offenders’ re-integration has become an important topic to the Department of Correctional Services in South Africa due to high number of incarcerated individuals who need to return back into the society as law abiding citizens. Around the world, scholars have researched about offenders’re- integration. However, they tend to focus on adult ex-offenders, neglecting young adult male ex-offenders’ experiences of the family re-entry process. Scholars neglected that the consequences of being incarcerated at a young age (age 19-34) puts young people at overwhelming risks of future incarceration, unemployment, poor physical and mental health. Therefore, this study focused on seven young adult male ex-offenders in Sekhukhune district, aged between 24 and 34 years who returned to their families after incarceration. Participants were selected using purposive sampling and volunteer self-selection sampling, through the assistance of Tswelopele Ex-Offenders Forums in Sekhukhune area. This study explored, described and interpreted the meaning, benefits, challenges and coping strategies of the young adult males in regard to their family re-entry processes. This goal was achieved by adopting the interpretive phenomenological analysis (IPA) research design and conducting individual semi-structured interviews with the young adult ex-offenders. The IPA data analysis guidelines were followed to analyse data and the Person-environment (P-E) fit theory grounded this analysis as the emerging themes were further interpreted in light of the assumptions of this theory. The findings show that the process of family re-entry was an emotional rollercoaster for the young men concerning moving forward post their incarceration. They specifically experienced different moments of ambivalence, which was due to reuniting with family members on the one hand, but having to rely on family members for support, on the other hand. While being back in the family led to emotions of happiness and satisfaction, not being able to meet their family expectations and to perform the roles expected of people of their age led to various negative emotions, including sadness and anxiety. / Psychology / M.A. (Research Consultation (Psychology))

The accounting profession continually has problems with hiring and keeping qualified staff; and many accounting scandals have shown a lack of ethical behavior on the part of Certified Public Accountants (CPA). This suggest a misfit between those in the profession and the ethics that the profession strives towards. Research has shown that the congruity of personal values with organizational values, person-organization fit (P-O fit), is an important factor in the hiring, socialization, and retention of employees. In addition, ethical behavior has been found related to P-O fit. Accounting educators have been called upon to address these problems by inculcating accounting students with the values of the accounting profession. This research firstly reports on the results of a comparison of the personal values of upper level accounting students in Georgia with the personal values of CPA leaders in Georgia. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of Georgia CPA leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 (66.7%) RVS values. This result suggests a lack of P-O fit between accounting students and the accounting profession. Secondly, this research reports on the effectiveness of two education interventions designed to improve the P-O fit of accounting students: a Curriculum Modification Intervention and a Value Self-Confrontation (VSC) Intervention. These education interventions were delivered online as part of the content of two distance learning classes on accounting ethics. The curriculum of both classes were augmented with content aimed at increasing the priority given to the value of courageous. The two classes were designated as either Group 1 or Group 2. Group 1 received only the Curriculum Modification Intervention. Group 2 received both the Curriculum Modification Intervention and the VSC Intervention, which was targeted at increasing the priority given to the four values of capable, courageous. honest, and responsible—values related to the Code of Professional Conduct and Bylaws (2012) of the American Institute of Certified Public Accountants. The results indicated that Group 1, from the beginning to the end of class (short-term value change), did not increase the priority given to courageous. Thus, the stand-alone Curriculum Modification Intervention did not result in the desired effect. Group 2, on the other hand, did increase the short-term priority given to all four of the targeted values. Moreover, Group 2 increased the long-term priority given to two of the four targeted values: capable and courageous. The higher priority given to these values at the end of class persisted for 15-16 weeks. The effect sizes indicated practical significance. These results suggest that the VSC Intervention was effective at inducing both short-term and long-term value change in the priority given to values of importance to the ethics of the accounting profession. These findings have implications for CPA firms, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms. The results of this research also provide input that may be helpful in improving accounting pedagogy, especially the pedagogy of accounting ethics education and distance education. Key words: person-organization fit, P-O fit, CPA firm turnover, personal values, value change, value self-confrontation, VSC, Rokeach Value Survey, RVS, Certified Public Accountant, CPA, ethics education, accounting students, online education, distance learning. / Business Management / D.B.L.