摘要
根据工作需求—资源模型,从组织资源和个体资源的视角探究组织支持和职业认同在工作家庭冲突影响审计人员离职倾向过程中的调节作用。在对406名一线审计人员进行调查分析后发现,工作家庭冲突对审计人员离职倾向具有显著的预测效果;职业认同在工作家庭冲突与离职倾向关系中具有显著的负向调节效应;组织支持在两者关系中的调节效应不显著;但组织支持和职业认同的交互项在两者关系中具有显著的调节效应。研究结论为审计组织稳定人员结构,保证审计质量提供了理论支撑。
Based on the job demands-resources model,this study explores the moderating effects of organizational support and professional identity on the impact of work family conflict on auditor turnover intention from the per-spectives of organizational and individual resources.After conducting a survey and analysis of 406 frontline audi-tors,it was found that work family conflict has a significant predictive effect on the turnover intention of audi-tors,professional identity has a significant negative moderating effect on the relationship between work family conflict and turnover intention and the moderating effect of organizational support in the relationship between the two is not significant,however,the interaction between organizational support and professional identity has a sig-nificant moderating effect in the relationship between the two.The research conclusion provides a theoretical un-derstanding for stabilizing the personnel structure of audit organizations and ensuring audit quality.
作者
章舞霞
ZHANG Wu-xia(Taizhou Open University,Taizhou 318000,China)
出处
《浙江工商职业技术学院学报》
2024年第2期24-30,共7页
Journal of Zhejiang Business Technology Institute
关键词
工作家庭冲突
离职倾向
职业认同
组织支持
工作需求—资源模型
work family conflict
turnover intention
professional identity
organizational support
job demands-resources model
