服務導向公民行為與服務品質間的關聯在管理實務上日益受到重視。有別於以往公民行為對服務品質影響之研究以整體服務品質特性之概念加以衡量的作法，本研究試圖進一步釐清，員工服務導向公民行為所直接影響者為整體服務品質中互動品質的部份，衡量時應與其他如結果品質、實體環境品質概念加以區隔，以增加研究結果的精確性，避免因對於不同層次之品質認知間的交互作用而造成衡量結果的誤差。 再者，經由文獻探討發現，以往研究已證實組織在人力資源管理上的作為，及組織的服務氣候，分別與服務導向公民行為有正向的關連，但尚乏對於組織層次的影響因素作整體性的探討者。因此，本研究同時考量組織在內部行銷上的具體作為，及員工對於無形的服務氣候的知覺感受，試圖瞭解組織層次的影響因素整體上與服務導向公民行為間的關聯，是否更有效的增加對於服務導向公民行為的解釋能力，以及進一步對於互動品質的影響，俾提供管理實務上的應用參考。 研究結果一方面支持內部行銷及服務氣候與服務導向公民行為間存在顯著的正向關聯性，且同時考量兩者有助於增加對於服務導向公民行為的解釋能力；二則服務導向公民行為與互動品質間存在顯著的正向關連，而內部行銷及服務氣候會經由服務導向公民行為對於互動品質產顯著的影響。最後，本研究建議：組織應同時致力於提高服務氣候，及強化在高階管理支持、組織流程、跨功能的協調合作等各方面的內部行銷作為，使員工的服務導向公民行為成為一常態性的表現，將有助於改善與維繫與顧客間的互動品質，俾成為組織重要的核心能力。 The causal relationship between service-oriented organizational citizenship behaviors (OCBs) and service quality gets more and more attention gradually in managing practices. Different form past research, this study adopts interaction quality perspective instead of general service quality characteristics for measuring the correlation with service-oriented OCBs, to escape the inaccuracy come from interaction of different dimensions of service quality perception such as outcome quality and physical environment quality. Previous research indicated that both of human research management practices and service climate within an organization positively correlated individually with service-oriented OCBs of employees, yet neglected to examine different organizational level antecedents together. To make the gap up, this study attempt to examine the relationship between service-oriented OCBs of employees and organizational level antecedents including internal marketing practices and employees’ perceptions of service climate, and further correlation with interaction quality. Survey questionnaires were distributed to inspector of taxes in National Tax Administration, Ministry of Finance. A total number of 412 valid questionnaires were collected and analyzed. The results verified that (1) internal marketing practices and service climate were positively correlated with service-oriented OCBs, and provided superior predict ability than individual antecedent, (2) the mediating role of service-oriented OCBs. Which suggests that an organization should make efforts to strengthen service climate and internal marketing practices including top management support, organizational process support, and cross functional coordination, to make service-oriented OCBs of employees be a normality behaviors, facilitating to improve and maintain the interaction quality with customers, and then forming a core competence of the organization.
