本研究以各縣市行政機關之主計人員為對象，希望探討領導型態、工作特性對工作績效的影響，同時檢驗組織承諾在領導型態、工作特性與工作績效中所發揮的中介效果，並針對研究結果提出建議，作為管理上的參考。 本研究採用問卷調查法，共發出630份問卷，有效問卷計546份；將回收之資料採用T檢定、單因子變異數分析、Pearson相關分析及迴歸分析等方法檢驗後，研究結果發現：1.理想化的影響力及例外的管理對解決問題能力有顯著的正向影響；而例外的管理則對創新熱忱有顯著正向影響。2.工作自主性、工作重要性、技能多樣性對解決問題能力均有顯著的正向影響；對創新熱忱構面則以工作自主性有顯著的正向影響。3.努力承諾對解決問題能力及創新熱忱有顯著正向預測力。4.組織承諾對轉換型領導與工作績效間確實存在中介效果；組織承諾對交易型領導與工作績效間則不存在中介效果；組織承諾對工作特性與工作績效間也不存在中介效果。5.領導型態各構面，除例外的管理與組織承諾之留職承諾兩者無顯著相關外，其餘均與組織承諾各構面均呈顯著正相關的正向影響；工作特性各構面與組織承諾各構面均呈顯著正相關。 Accountants working in Taiwan were selected for this study. The study is aimed to investigate the influence of the leadership style and job characteristics on job performance, the intermediate effect of organizational commitment to leadership style, job characteristics and job performance. Some suggestions will be made for management in this field according to the study results. In order to reach the above objective, this study used questionnaires to gather 546 valid questionnaires. The data was analyzed by a number of statistical techniques such as T-test analysis, one-way-ANOVA , Pearson correlation analysis, regression analysis .The evidence found in the study indicated that: 1.Both idealized influence and management-by-exception have significantly positive effects on the ability of solution. Management-by-exception has also influenced positively on enthusiasm of innovation.2.Task autonomy, task significance and skill variety have obviously positive effects on the ability of solution; moreover, task autonomy has a positive effect on the enthusiasm of innovation dimension.3.Effort commitment is a significantly positive predictor of the ability of solution and enthusiasm of innovation.4.The organizational commitment plays an intermediate effect between transformational leadership and job performance, but does not among transactional leadership, job characteristics and job performance.5.Except that there was no significant correlation between management –by-exception and commitment of job preservation, all the dimensions of leadership style correlated positively with all the dimensions of organizational commitment. In addition, all the dimensions of job characteristics also correlated positively with all the dimensions of organizational commitment.
