The Journal of the Korea Contents Association (한국콘텐츠학회논문지)

The Korea Contents Association (한국콘텐츠학회)
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Effects of Tax Inspection Team Administrator's Conflict Management Style on Team Member's Fairness Perception and Job Satisfaction

세무조사팀관리자의 갈등관리방식이 공정성지각과 직무만족에 미치는 영향

  • 홍순복 (동명대학교 경영학부 경영학과)
  • Received : 2013.04.30
  • Accepted : 2013.05.15
  • Published : 2013.07.28
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Abstract

The purpose of this study was to empirically analyze the effects of tax inspection team administrator's conflict management style on team members' fairness perception and job satisfaction. The results showed that tax inspectors had a significant positive effect on the distributive and procedural fairness in proportion to the harmonious and cooperative conflict management styles by tax inspection team administrator and competitive conflict management style had a significant negative effect on it. In addition, it was shown that the distributive and procedural fairness recognized by tax inspectors have a sign. It was confirmed that the tax inspection team administrator's conflict management had an impact on the job satisfaction recognized by team members in tax inspection team and their fairness perception and team administrator's conflict management style became an important factor in the team's organizational performance.

본 연구는 세무조사팀관리자의 갈등관리방식이 팀 구성원들이 지각하는 공정성과 직무만족에 어떤 영향 관계를 가지고 있는지 인과관계를 규명하는데 목적이 있다. 이를 위해 부산시와 경남지역에 소재하는 지방 국세청과 세무서의 세무조사자들을 연구대상으로 편의추출법을 이용하여 322부를 LISREL 8.70을 이용하여 분석하였다. 연구결과, 세무조사팀관리자가 협력적 인화적 갈등관리방식을 사용하면 할수록 분배공정성과 절차공정성에 유의한 긍정적인 영향을 미치며, 경쟁적 갈등관리방식은 유의한 부정적인 영향을 미치는 것으로 나타났다. 또한 분배공정성과 절차공정성은 직무만족에 유의한 영향을 미치는 것으로 나타나, 팀구성원들이 인식하는 직무만족은 팀관리자의 갈등관리가 팀구성원들의 공정성 지각을 매개로 영향을 미치며 팀관리자의 갈등관리방식이 팀의 조직성과에 중요한 요인이 된다는 것을 확인할 수 있었다.

Keywords

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