An Analysis on the Relationships of Tax Official’s Adversity Quotient Factor with Their Resilience and Job Performance

AUTHORS

Soon-Bok Hong,Department of Business Administration Tong-Myung University, Busan, South Korea

ABSTRACT

According as the scope of tax administration service has widened to comprise the complex functions of welfare tax administration, beyond the simple taxation of the past, in response to the needs of the times, the workload of front-line tax officials who meet taxpayers face-to-face is rapidly increasing. This study, we propose that the relationship between adversity quotient factors and job performance will be different in their adaptive flexibility by using adaptive flexibility as a moderating variable. In addition, this study empirically analyzes the relationship between adversity quotient factors and job performance based on resilience by breaking away from fragmentary causal relationship. This study aims to investigate the impacts of revenue officers’ adversity quotient factors (control, ownership, reach, endurance) on job performance and empirically analyze the context of their relationships, using the moderator variable of resilience concerning whether there are differences in adversity quotient factors affecting job performance according to resilience. As a result of an empirical analysis, adversity quotient factors had significant positive impacts on job performance, and as a result of an analysis of the interaction terms of regulation effect analysis, of the adversity quotient factors, except for control and continuity, ownership (ownership x resilience) and reach (reach x resilience) had statistically significant positive impacts on job performance..

 

KEYWORDS

Adversity, Adversity quotient factors, Resilience, Job performance, Tax officer

REFERENCES

[1]     Lee Kwang-Su, “The influence of performance-contingent reward on the job effort and job performance through work motivation,” The Journal of Educational Administration, vol.31, no.2, pp.325-346, (2013)
[2]     Jeon Yong-Dae, “Pelationship between interactive use of performance measurement system and work performance: mediating effects of farrness, organization commitment, job satisfaction,” Ph. D, Gyeong-Sang National University, Jin-Ju, Korea, (2015)
[3]     Kim Mun-Sung and Park Seung-Cheol, “The effect of government employee self-efficacy on the job performance,” Korean Public Management Review, vol.25, no.4, pp.143-161, (2011)
[4]     P. Stoltz, “Adversity quotient at work”, New York, Harper Business, (2012)
[5]     B. E. Compas, B. R. Hinden, and C. A. Gerhardt, “Adolescent development: Pathways and processes of risk and resilience,” Annual Review of Psychology, vol.46, pp.265-293, (1995)
[6]     S. S. Luthar and E. Zigler, “Adolescent family structure and educational progress,” Psycscan Developmental psychology, vol.12, pp.35-36, (1991)
[7]     M. Rutter, “Psychosocial resilience and protective mechanism,” Risk and protective factors in the development of psychopathplogy, pp.181-214, (1990)
[8]     E. E. Werner and R. S. Smith, “Vulnerable butinvincible: A study of resilient children,” New York: McGraw-Hill, (1982)
[9]     Park Hee-Se and Lim Byung-Chun, “Test of causal model for the efficient management of the public servants knowledge in the local administration”, The Korea Association for Policy Studies, vol.10, no.2, pp.111-134, (2001)
[10]  Kang Yeo-Jin, “The impact of knowledge sharing on work performance: an empirical analysis of the public employees' perceptions in Korea,” Korean Public Administration Quarterly, vol.17, no.2, pp.431-460, (2005)

CITATION

  • APA:
    Hong,S.B.(2020). An Analysis on the Relationships of Tax Official’s Adversity Quotient Factor with Their Resilience and Job Performance. World Journal of Accounting, Finance and Engineering, 4(1), 35-40. 10.21742/WJAFE.2020.4.1.04
  • Harvard:
    Hong,S.B.(2020). "An Analysis on the Relationships of Tax Official’s Adversity Quotient Factor with Their Resilience and Job Performance". World Journal of Accounting, Finance and Engineering, 4(1), pp.35-40. doi:10.21742/WJAFE.2020.4.1.04
  • IEEE:
    [1] S.B.Hong, "An Analysis on the Relationships of Tax Official’s Adversity Quotient Factor with Their Resilience and Job Performance". World Journal of Accounting, Finance and Engineering, vol.4, no.1, pp.35-40, May. 2020
  • MLA:
    Hong Soon-Bok. "An Analysis on the Relationships of Tax Official’s Adversity Quotient Factor with Their Resilience and Job Performance". World Journal of Accounting, Finance and Engineering, vol.4, no.1, May. 2020, pp.35-40, doi:10.21742/WJAFE.2020.4.1.04

ISSUE INFO

  • Volume 4, No. 1, 2020
  • ISSN(p):2208-8512
  • ISSN(e):2208-8520
  • Published:May. 2020

DOWNLOAD