本研究旨在瞭解主計人員工作壓力、角色壓力、工作倦怠、因應方式及自我效能之關係與影響，並驗證因應方式對工作壓力與工作倦怠的中介效果及驗證自我效能對角色壓力與工作倦怠的干擾效果。採用問卷調查法，以雲林縣、嘉義縣市376位主計人員為研究對象，所得資料以SPSS進行分析。 研究結果發現：1.工作壓力、角色壓力、工作倦怠、因應方式及自我效能之間具有顯著相關性。2.工作壓力與因應方式，具有顯著正向影響。3.工作壓力與工作倦怠，具有顯著正向影響。4.因應方式與工作倦怠，具有顯著負向影響。5.因應方式對工作壓力與工作倦怠之間，不具有中介效果。6.角色壓力對工作怠倦，具有顯著正向影響。7.自我效能對角色壓力與工作倦怠之間，具有干擾效果。 The purpose of this study were to investigate the relationships of job stress, role stress, job burnout, coping strategies and self-efficacy of the accountants, verification coping strategies has the mediation effects on job stress and job burnout, and verification self-efficacy has the moderation effects on role stress and job burnout. The sample included 376 accountants in Yunlin and Chiayi , the data by the SPSS- for-windows software with statistical methods. The results were as following：1. job stress, role stress , Job burnout, coping strategies and self-efficacy had significantly correlations. 2.Job stress and coping strategies had significantly positive influence. 3.Job stress and job burnout had significantly positive influence. 4.Coping strategies and job burnout had significantly negative influence. 5.Coping strategies had not mediation effects between job stress and job burnout. 6.Role stress and job burnout had significantly positive influence. 7.Self-efficacy had moderation effects between role stress and job burnout.
