Organizational citizenship behaviors are extra-role behaviors that are neither enforced on the basis of formal role obligations nor guarantee compensation such as promotion or salary. Previous researches focused on organizational commitment as an antecedent and a predictor and organizational culture as a predictor of organizational citizenship behavior. However, there has not been any detailed research exploring the relationship between organizational citizenship behavior, organizational commitment, and organizational culture / which is the main purpose of this study. Moreover, this study searched the mediating effect of organizational commitment on the relationship between organizational culture and organizational commitment, organizational commitment as being one of the most prominent and potential mediators of the relationship between job characteristics and organizational citizenship behavior. A sample of 125 academicians from Middle East Technical University (METU), Ankara, was selected and conducted a survey. In accordance with the hypotheses, the results indicated, organizational culture with its several dimensions predicted organizational citizenship behavior and its dimension of civic virtue and sportsmanship. Organizational commitment predicted organizational citizenship behavior, whereas, only affective commitment dimension of organizational commitment predicted organizational citizenship behavior and the dimensions of OCB / altruism, civic virtue, conscientiousness, sportsmanship but not courtesy. The effect of organizational culture on organizational commitment was partially supported. It is supported that organizational culture and only its dimension of mission predicted organizational commitment, and its dimensions of affective and normative commitment. Finally, for the mediating role of organizational commitment, only affective commitment has a mediating role between organizational culture and organizational citizenship behavior.

The research on person-organization fit has attracted the attention of both scholars and managers in recent years. During organizational transformation, it is very important to have employees who can identify with the administration of the company and struggle for the company's future. This will enable the company to keep competitiveness and flexibility to confront environmental challenges. In this paper, Taiwan Salt Industrial Corporation (TSIC) is chosen as the subject for case study and several methods were used; including stratified sampling method and interviews with top manager. The value construct technique modified by Cable & Judge combined with template-matching technique by Bem & Allen were adopted to study person-organization fit in the company. Then, by statistical methods, the influences of person-organization fit on organization commitment and organization citizenship behavior were predicted. The major empirical findings of this study are as follows: 1. There are differences between the ideal culture values that employees wish for and those they really perceive. 2. Person-organization fit is related to employee's demography. 3. It is significantly positive trend to predict intent to remain, organization commitment and its factor, organization recognition, of employees by their person-organization fit 4. Organization citizenship behavior of employees is less significant related to their person-organization fit. 5. The age and tenure of employees has a significantly positive relationship with organization commitment and its factor, organization recognition; however, education level of employees has a negative one with organization recognition.

The Relationship between Organizational Socialization, Information Seeking Behavior, and Organizational Commitment of New High-tech Professionals Abstract Due to the rapid growth of high-tech industry in Taiwan, there is an increasing need for high-tech professionals. Therefore, it is easy for high-tech professionals to switch jobs frequently. This phenomenon causes high-tech companies to spend a lot of money and time on the management of newcomers every year, so it is important to understand how newcomers adjust to the new environment and increase their commitment to the organization. Organizational socialization is generally defined as the process whereby newcomers learn the behaviors and attitudes for assuming roles in an organization. Research on socialization has focused on the socialization tactics used by organizations and tends to portray newcomers as passive in the socialization process. However, relatively is known about how newcomers obtain the information they need. Hence, this study was designed to examine the relationship between organizational socialization, information seeking behavior and organizational commitment of high-tech professionals. Besides, this research also examined the mediating effects of socialization content on the relationship between organization socialization and organizational commitment and the relationship between information seeking behavior and organizational commitment. Surveys were given to 99 new professionals six and twelve months into their jobs. The results of the research indicate that: 1. High-tech companies tend to use institutionalized socialization tactics; new professionals tend to use overt, third party and observing tactics to obtain the information . 2. Collect, sequential, fixed and serial socialization tactics are associated with high socialization content; overt and observing information seeking tactics are associated with high socialization content. 3. Sequential fixed and serial socialization tactics are associated with high organizational commitment; observing information seeking tactic and high socialization content are associated with high organizational commitment. 4. The mediating effects of socialization content on the relationship between organization socialization and organizational commitment and the relationship between information seeking behavior and organizational commitment are not obvious. Key words: organizational socialization, information seeking behavior, socialization commitment, high-tech company, newcomer

Abstract Due to the change of the employment, emphasizing on employees¡¦ commitment to the organization is no more the critical determinant of whether the employees will devote themselves to the organization. From 1980s, there were scholars who started to argue that employees will form global beliefs concerning the extent to which the organization values their contributions and cares about their well-being, and called this concept perceived organizational support (POS). In contrast to organizational commitment, perceived organizational support emphasizes on employers¡¦ commitment to the employees and has been proved to have strong relations to many of employees¡¦ work attitudes and behaviors. In this study, the writer uses two different kinds of scorings as the indicators to evaluate the extent of employees¡¦ POS. The findings are as followed: 1. POS is positively related to employees¡¦ affective commitment, continuance commitment, job satisfaction and performance, but negatively related to the intention to quit. 2. No matter using which kind of scorings, within all work attitudes and behaviors we are interested, POS is most related to affective commitment and then job satisfaction. 3. POS has the strongest influence on affective commitment and job satisfaction, and the weakest one on work performance. 4. Comparing to other POS factors, leadership and self-achievement have the most global influences on employees¡¦ work attitudes and behaviors. 5. In whole, employees¡¦ evaluations of organizational practices of which they really experience are more related to their work attitudes and behaviors than the discrepancy between what they expect and the actual situations. 6. When combining with individual¡¦s expectation, the influence of some POS factors will become salience, although it may not have such strong influence when concerning the evaluations of organizational practices along. 7. Different ways of discrepancy between individual¡¦s expectations and the actual situations will cause different influences on employees¡¦ work attitudes and behaviors indeed.

This thesis indicates that the relationship between the budgetary participation and managerial performance of Japanese companies in Taiwan is practical. If organizational performance is an intervening variable of budgetary participation and organizational commitment, it proves that the relationship budgetary participation and organizational commitment is positive and obvious. It also reveals that organizational commitment and managerial performance also have a positive relationship. In addition, budgetary participation can get an indirect influence to increase managerial performance by adding organizational commitment., The demonstrations show that the relationship between budgetary participation and managerial performance is negative, which is the same as the outcome of Sterdry (1960), Bryan & Locke (1967), Blumenfield & Leidly (1969) and Cherrington (1973). However, it is different from that of Argyris (1955), Brownell (1982), Brownell & McInnes (1986), Govindarajan (1986), Dunk (1990), Kren (1992). Therefore, the relationship between budgetary performance and managerial performance has not reached a consistent conclusion until now. In order to explain the inconsistent relationship between budgetary participation and managerial performance, the studies are based on the organizational commitment as an intervening variable. After the demonstrations, without dividing into groups, organizational commitment has an indirect influence between budgetary participation and managerial performance. However, by dividing into groups, it does not indicate the causation relationship except that of the group of Taiwanese managers to join the formal budgetary participation. According to different nations and different ways to join in a group by dividing into variable groups, with an advanced research, it reveals that the relevant coefficient of organizational commitment and managerial performance is positive for Japanese managers. Moreover, the relevant coefficient of the group of informal budgetary participation is much higher than that of the group of formal budgetary participation. Thus, it proves that Japanese managers prefer to the informal budgetary participation, which matches the assumption of studies. For Japanese companies, the pattern to make decisions depends on the agreement of each member, and the managers prefer to cooperate with them in private (NEMAWASHI). For Budgetary Participation, it is just formal. Although the relevant coefficient of budgetary participation and organizational commitment for Taiwanese managers shows the positive aspects, it is impossible to achieve the indirect affection to increase the managerial performance within the use of organizational commitment. It indicates that Taiwanese managers can¡¦t possess the power to make decisions in the Japanese companies. Though they join those formal meetings of budgetary participation, they still can¡¦t increase managerial performance without any incentives. Therefore, it is not ideal to establish the budge of each department in a company only to encourage them to join meetings. It is to reward them or to give them spiritual support that can increase the managerial performance. This research can provide Japanese companies in Taiwan with the most important references to design or implement the budgetary system in achieving the expected goal.

Factors Influencing Members¡¦ Commitment and Participation in the Union Abstract Due to the special situation of Taiwan economical and political development in the past, unions were unable to provide their member the function they ought to do. However Government declared martial law ended in 1989, it offered Taiwan unions a new opportunity to perform their function. Recently Human Resource Management School suggests that company never need union if they have offered work conditions satisfied by their employees. So far, neither union operation nor human resource management can coordinate Labors-Employer relation completely. Thus, it is hard to decide which way is suitable for Taiwan¡¦s situation. Therefore, the extent of Taiwan labor¡¦s commitment and participation in the union is crucial in deciding the way of coordinating Labor-employer Relation. First, this study selected some of demographics in order to realize if there are differences among members with different demographics. Second, the study also selected some factors, including Recognizing and Evaluating of Union, Job Satisfaction, Organizational Commitment and Union Instrumentality to realize if there are any effects among the factors of Union Commitment and Participation. The critical findings of this research are as follows: 1. There are significant differences among gender, age, married status, company run by state or local people, work tenure, union tenure and some factors of union commitment and participation dimension. But there are no significant between education and union commitment and participation dimension. 2. Some factors of recognizing and evaluating of union, job satisfaction, organizational commitment have relation in some factors of union commitment and participation dimension. Some factors of recognizing and evaluating of union, job satisfaction, organizational commitment have significant effects in some factors of union commitment and participation dimension. 3. Union instrumentality has significant positive relation and effects in union commitment and participation. Keyword: union commitment, union participation, union instrumentality, job satisfaction, organizational commitment.

In the past few years, the people require the government became more representative, reactive and responsible due to the change of society, the development of technology and the increase of the people¡¦s requirements. Therefore, the establishment of the efficient civil service system is the need for the current situation. The government has to maintain the civil service system, which is based on justice, rightfulness and merits system, before it becomes a democracy, which should represent the will of the people and owns by the people, from an authoritarian government. Most researches show that the employees¡¦ cognition of the performance appraisal¡¦s justice will affect their individual results and organizational results, and the cognition includes job satisfaction, job involvement, a commitment to organization, trust in the management and etc¡K Therefore, three different attributes of civil servants, who are respectively from the authority of Kaohsiung City Government, including police station, municipal hospital and tax authority, are subjects for the research. Individual attributes and the performance appraisal¡¦s justice (including procedural justice and distributive justice) are the self-variable item, and the working attitude (including job satisfaction, organizational commitment and job involvement) is the variable item. To take the discussion of the correlation and the influence between the self-variable item of individual attributes, the performance appraisal¡¦s justice and the working attitude as the reference to improve the performance appraisal¡¦s system and the development of the civil service¡¦s manpower, and then increase the service achievements of civil servants. There are 740 questionnaires in total of the research, and effective questionnaires are 631 copies. After Independent test, One-way ANOVA, Person Correlation Analysis, Regression Analysis, Hierarchical Multiple Regression, Canonical Correlation Analysis, and etc¡K the important discoveries are as follows: 1.The correlation and the influence between the procedural justice, distributive justice and the working attitude of performance appraisal are very obviously. The explanation of distributive justice for job satisfaction, organizational commitment and job involvement is greater than the procedural justice. That proves distributive justice is very important for the explanation of the working attitude. 2.In the aspect of civil servant¡¦s attribute, age, length of service and different authority will cause obviously difference to the procedural justice, distributive justice, job satisfaction, organizational commitment and job involvement of performance appraisal. 3.Thus it can be known by a typical correlation analysis, the degree of correlation between two variable items (performance appraisal¡¦s justice and the working attitude) and five principles variable items (including procedural structure, objective principle, opinion expression, actual achievements and self-evaluation) will mainly affect five anticipating variable items (including internal satisfaction, external satisfaction, endeavored to commit, valuable commitment and commitment of remaining in position). And the influence of results will mainly affect two anticipating variable items, including endeavored to commit and job involvement. According to the conclusion of actual demonstration, the following suggestion is provided for the process, result, working attitude and the management of the performance appraisal: Establish a different appraising standard and item in accordance with the character of position. The appraising standard and item should be made by both the management and the subordinates. The management and the subordinates should keep good interaction. The point of view of the basic level personnel should be taken seriously. The appraiser should be training. Strengthen the propagation of the function of the civil servants¡¦ protection system. Promote the status and representative of appraising committee. Strengthen the function of performance appraisal to the development of employees properly. Exercise the result of appraisal efficiently. Establish various and encouraging recompense or reward system. Increase the external satisfaction of the civil servants. The organization should pay attention to the knowledge management and the sharing system.

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Two significant differences were found between theoretical expectation and empirical results to budgetary slack in managerial accounting study. First, subjects under the slack-inducing pay schemes set their budgets well above zero regardless of their risk-neutral or risk-averse characteristics, although their maximum rewards arise from setting their budgets at zero (Waller, 1988; Chow, Cooper, and Waller, 1988; Chow, Cooper, and Haddad, 1991). Second, theoretically subjects operating under truth-inducing pay schemes set budgets at their best estimate performance, that is, no budgetary slack. But in violation of traditional economic theory, truth-inducing pay schemes have not been found to drive all slack out of the budget (Chow, Cooper, and Haddad, 1991). These results suggest that the existence of other non-pecuniary factors impacting slack, such as personal integrity and conscience, or social pressure (Chow, Cooper, and Waller, 1988). Moreover, the other potential causes in methodology may affect the congruence with theoretical expectation: (1) single-period experimental setting may limit the subjects¡¦ learning effect (Chow, Cooper, and Haddad, 1991), or (2) social pressure that was not controlled between subjects results in measurement errors. This study investigates the impacts of pay scheme, social pressure, internal norm and organizational commitment on budgetary slack in the participative budgeting setting. Specifically, this research executes an experimental test of the effects of a truth-inducing pay scheme, superior-generated social pressure, and subordinates¡¦ intern norm and their organizational commitment on the propensity to set their budgets below expected performance. In the experimental setting budgets were participatively set under three kinds of pay scheme and under the condition of either existence of social pressure or no social pressure. Pay schemes are categorized by three factors: truth-inducing pay scheme, fixed-pay-plus-bonus pay scheme, and fixed-pay-plus-bonus pay scheme with ratchet. The social pressure manipulation involved having subordinates either personally submit their budgets and performance to a superior, or enter their budgets into a computer with no personal interaction. Moreover, internal norm and organizational commitment are measured by questionnaires built in the personal computer. The experiment was conducted by computerizing the multi-period task on the screen of man-machine interactive personal computer. To eliminate the potential social pressure, subjects in the group with no social pressure executed the computerized procedure to create a ¡¨doubled-blinded¡¨ environment where there was inter-participant anonymity (anonymity between subjects) and experimenter-participant anonymity (anonymity between experimenter and subjects), hence the effects of internal norm and organizational commitment on budgetary slack were investigated. This study tested the following hypotheses with 120 production unit managers that sampled from one manufacturing company in Kaohsiung. (1) Managers will build the least slack into their budget under a truth-inducing pay scheme, the second slack under a fixed-pay-plus-bonus pay scheme with ratchet, and the most slack under a fixed-pay-plus-bonus pay scheme. (2) Managers will build less slack into their budget as social pressure from superior is increased. (3) The difference in budgetary slack between the truth-inducing pay scheme and fixed-pay-plus-bonus pay scheme with ratchet will be reduced as social pressure from superior is increased. That is, there is an interaction between pay scheme and social pressure. (4) The level of slack built into the budget will be negatively correlated with the managers¡¦ degree of internal norm in condition of no social pressure. (5) The level of slack built into the budget will be negatively correlated with the managers¡¦ degree of organizational commitment in condition of no social pressure. The test result verified the mentioned-above hypotheses except item (1) that is partially supported. This study not only extends the management accounting literature that investigates the effects of pay schemes, but also further examines the potential effects of social pressure from superior, subordinates¡¦ internal norm and organizational commitment on budgetary slack. Especially, the results that isolated the effects of internal norm from social pressure on budgetary slack have shown the implications of personnel recruitment and managerial style in the enterprises organization.

Abstract The traditional industry of Taiwan boiler manufacturers¡¦ compensation system design is now facing the challenge of gradually improving working conditions and decreasing employees work hours to 84 hours (two week); in accordance with government regulations. These changes deeply affect organizations¡¦ development and cause a sense of uncertainty among employees. In addition, enterprises are becoming more concerned with improving employees¡¦ performance in order to enhance the performance of the organization as a whole. That is the reason to choose compensation system and performance as researching objective for this study. How does the compensation system affect performance? Which variables of compensation system may affect performance? This research refers to a cause and effect model of the organizational commitment to show the relationship between the compensation system, organizational commitment, performance, and how they influence each other. This study assumes that the compensation system affects performance via organizational commitment, which acts as the medium actor. Boiler manufacture industry employees are the object of this study; and there are 232 effective questionnaires in this survey. After statistic analysis, the study finds that: 1. The higher organizational commitment employees undertake, the higher performance they show; these two variables show positive correlation and influence. 2. The higher perceptions employees have toward the compensation system, the higher they expect to perform; these two variables show positive correlation and influence. 3. The higher perceptions employees have toward the compensation system, the higher commitment they undertake; these two variables show positive correlation and influence. 4. The compensation system either directly or indirectly affects performance via organizational commitment. 5. Using Structural Equation Modeling (SEM) to set up the integral pattern , and run on LISREL 8.2 to analyze data. The variable structure¡¦s appropriateness of this study is appropriate, and also able to prove that, organizational commitment is the medium factor between the compensation system and employee performance.