No description available.

本研究探討個人主觀適配與個人與組織適配回饋契合程度的組合（兩者一致或不一致），對網路求職者其主觀組織吸引力知覺的影響。此外，並探討個人對回饋同意程度是否調節前述之關係。本研究以137位大學生為對象，透過紙筆問卷與網路問卷兩階段收集資料。事前單尾獨立樣本t考驗的結果顯示，在個人與組織適配回饋和主觀適配的契合狀況一致時，接收到高適配回饋的受試者其主觀之組織吸引力較高；反之，低適配回饋使受試者的主觀之組織吸引力較低。在個人與組織適配回饋和與主觀適配的契合狀況不一致時，高適配回饋未能提高受試者的主觀組織吸引力知覺，但低適配回饋則使受試者的主觀組織吸引力知覺較低。在個人與組織適配回饋和主觀適配的契合狀況不一致時，個人對適配回饋的同意程度調節個人主觀適配度對組織吸引力的影響，因而造成高適配回饋的效果不顯著；反之，接收到低適配回饋的受試者，其組織吸引力則未因對回饋同意程度的高低而產生差異。此外，在個人與組織適配回饋和主觀適配契合狀況一致時，受試者對回饋的同意程度亦調節個人主觀適配度對組織吸引力的影響。根據本研究之結果，建議企業可在公司網頁中，提供簡單的適配指標，將可協助求職者自我選擇，以減少不適任履歷，並且提高適任者履歷之目的。

Made available in DSpace on 2016-03-15T19:26:46Z (GMT). No. of bitstreams: 1 Edson Luiz Pereira - ADM2006.pdf: 1001249 bytes, checksum: d39d550ba90d536d680924e6e166a325 (MD5) Previous issue date: 2006-09-14 / This work aimed a fit analysis between individual and Organizational Values, and the purpose of search for differences between sub units in an organization. Differently from P-O Fit studies, that use to evaluate fit using a single instrument to measure Personal and Organizational Values, this research added to the analysis the Work Values system and the hierarchy and, used three different instruments, validated to Brazilian culture to the measurement of values ( EVP Personal Values Scale, EVT Work Values Scale and IPVO Organizational Values Scale), all of them are based on the General Values Theory. This work is a descriptive research that used quantitative methodology. The data was collected using a closed questionnaire in a sample of 397 individuals, sub divided in three sub units of a service organization. The results made evident that congruencies vary according to the sub units and that the work values allow us to identify a bigger number of positive or negative congruencies. / Este trabalho teve como objetivo analisar as congruências entre os Valores Individuais e os Valores Organizacionais, com o propósito de verificar diferenças entre subunidades da organização. De forma diversa dos estudos de P-O Fit que avaliam as congruências por meio de um único instrumento para a avaliação dos Valores Pessoais e Valores Organizacionais, esta pesquisa acrescentou à análise o sistema de Valores Relativos ao Trabalho e a hierarquia. Três instrumentos validados para a cultura brasileira foram utilizados para a mensuração de valores (EVP Escala de Valores Pessoais, EVT Escala de Valores Relativos ao Trabalho e IPVO Inventário de Perfis de Valores Organizacionais), todos baseados na Teoria Geral de Valores. Este trabalho caracterizou-se por uma pesquisa descritiva, e utilizou metodologia quantitativa. Os dados foram coletados mediante questionário fechado a uma amostra de 397 sujeitos, subdivididos em três subunidades de uma organização de serviços. Os resultados evidenciaram que as congruências variam de acordo com a subunidade e que os Valores Relativos ao Trabalho permitem a identificação de um maior número de relações de congruências positivas ou negativas.

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.