Role Conflict, Role Ambiguity, and Organizational Climate in a Public Accounting Firm.
基于角色理论，调查大型会计师事务所审计高级人员的角色冲突与角色模糊，发现两者与多种负面后果显著相关，并与组织氛围的特定维度存在显著关系。
Abstract This is a study of perceived role conflict and role ambiguity by audit seniors in a large public accounting firm. Drawing on role theory, a model was developed to act as a framework to analyse both the potential consequences and source of role conflict and ambiguity. Hypothesized relationships were tested by the use of Pearson product-moment correlations and multiple regression. Both role conflict and ambiguity were found to be significantly related to several adverse consequences. Significant relationships were also found between role conflict and ambiguity and specific measures of the organizational climate of the CPA firm which were hypothesized to be potential sources of role stress.