審計人員溝通能力、溝通恐懼與工作成就關係之研究

Abstract

本研究超越以往以學生為研究對象，而改以已進入職場的會計師事務所審計部門從業人員為研究對象，實證探討溝通能力、溝通恐懼與工作成就三者之間彼此的關聯。研究結果發現，溝通能力與與溝通恐懼之間具有顯著的負向關係;溝通恐懼與工作成就之間亦具有負向關係，但並不全然顯著，並且溝通恐懼不是工作成就的主要預測變數，溝通能力才是影響審計專業人員職位高低的直接重要因素。因此，依本研究結果，若欲在審計實務界獲得擢升，從業人員必須體認加強溝通能力的重要性，溝通恐懼的改善會有助於溝通能力的提升，但對職位的權升則僅有間接助益。

There were many papers investigating the relationships among communication competence, communication apprehension and career success. In this paper, we use auditors as the subjects and examine the relationships among communication competence, communication apprehension and career success. We find communication competence has negative correlation with communication apprehension in audit firms. Though communication apprehension is negatively correlated to career success, it is not a major cause for career success. The major cause of career success is communication competence. As the conclusion shown in this paper, improving communication competence is very important for the career success of the auditors. The lowering of communication apprehension can improve communication competence, but it is not the major factor of career success.