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Role Conflict of Accountants in the Taiwanese State‐run Enterprises: An Empirical Study *
Author(s) -
Huang Heb Jason
Publication year - 1999
Publication title -
asia pacific journal of human resources
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.825
H-Index - 33
eISSN - 1744-7941
pISSN - 1038-4111
DOI - 10.1177/103841119903600302
Subject(s) - role conflict , staffing , business , organizational commitment , job satisfaction , organizational conflict , conceptual model , state (computer science) , psychology , social psychology , public relations , accounting , conflict management , management , political science , economics , philosophy , epistemology , law , algorithm , computer science
This study addressed a unique staffing policy regarding accountants in Taiwanese state‐run enterprises. While these accountants interact on a daily basis with colleagues in the state‐run enterprises, they are recruited and evaluated by the central government. As a result, they often experienced stress due to conflicting role requirements in this dual‐authority system. Results from a stervey of 324 accountants supported a proposed conceptual framework for relationships among organizational commitment, role conflict, job satisfaction, and work stress. There were ‘home commitment‐local commitment’ interaction effects on role conflict and moderating effects of job satisfaction on conflict‐stress relationship.