The Journal of the Korea Contents Association (한국콘텐츠학회논문지)

The Korea Contents Association (한국콘텐츠학회)
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Influence of Organizational Fairness Perceived by Revenue Officers on Empowerment and Employee Efforts

세무공무원이 지각하는 조직공정성이 임파워먼트와 종업원노력에 미치는 영향

  • 홍순복 (동명대학교 경영학부 경영학과)
  • Published : 2009.03.28
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Abstract

This study empirically analyzed how the organizational fairness perceived by revenue officers affect the empowerment and employee efforts. The result of the analysis revealed that as for job fairness, distribution fairness and interaction fairness, with the exception of process fairness, have significant influence on the empowerment while the empowerment, in turn, has significant influence on the employee efforts. This finding confirms that a high level of organizational fairness perceived by revenue officers in their job processes results in a high level of empowerment, which then produces heightened employee efforts, eventually contributing to the efficiency of revenue officers' job performance and the improvement of satisfaction with service quality. Therefore, it is necessary that administrators of revenue offices allow their subordinates to develop their potentials by empowering the employees and delegating authority.

본 연구는 세무공무원들의 조직공정성에 대한 인식이 임파워먼트와 종업원노력에 영향을 미치는지를 실증적으로 분석하였다. 분석결과, 직무공정성 중 절차공정성을 제외한 분배공정성과 상호작용공정성은 임파워먼트에 유의한 영향을 미치며, 임파워먼트는 종업원노력에 유의한 영향을 미치는 것으로 분석되었다. 이는 세무공무원들이 업무수행과정에서 인식하는 조직공정성이 높을수록 임파워먼트가 높으며, 임파워먼트가 높을수록 종업원노력수준이 높아져 과세업무수행의 효율성을 높일 수 있음을 확인 할 수 있었다. 따라서 임파워먼트를 실시하여 종업원이 노력할 수 있는 권한이 하부로 이양되는 것은 세무조직관리자가 부하직원의 잠재력을 개발하도록 인식하고 실행하는 것이므로 세무조직에서 필요할 것으로 판단된다.

Keywords

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