本研究旨在探討台資企業派駐中國地區之台籍幹部和當地聘用的陸籍幹部，其員工當責與組織公民行為之關聯性，並分析文化背景對兩者行為模式的影響。研究架構結合 Hofstede 文化維度理論、ARCI 法則與責任三角模型，深入探討當責感如何驅動組織公民行為之五大構面：保護公司資源、預先知會、利他行為、恪守本分、人際和諧。本研究透過文獻分析與問卷調查法，針對 267 份有效樣本進行量化分析與假設驗證。 研究結果顯示：(1)當責感與組織公民行為具備顯著正相關；(2) 台籍與陸籍幹部在當責感的程度表現上存在顯著性差異；(3) 台籍與陸籍幹部在組織公民行為的實踐程度上存在部分差異。本研究根據實證結果，針對台資企業在跨文化環境下提升幹部當責感與自發性貢獻行為，提出在地化管理建議以及未來研究之建議。;This study explores the relationship between employee felt accountability and organizational citizenship behavior among Taiwanese expatriates and locally hired Chinese cadres in Taiwan-funded enterprises in China. The research framework integrates Hofstede’s cultural dimensions， the ARCI model， and the responsibility pyramid to examine the relationship between employee accountability and the five dimensions of organizational citizenship behavior， i.e.， protection of company resources， identification with the company， altruism， conscientiousness， and interpersonal harmony. Data are collected through online survey from employees working in Taiwan-funded enterprises in China. A total of 267 valid responses is obtained and analyzed. It is found that employee accountability is positively related with organizational citizenship behavior. The level of felt accountability as well as organizational citizenship behavior varies among Taiwanese and Mainland Chinese cadres. Drawn on the findings， managerial implications for Taiwan-funded enterprises and suggestions for future research are thus discussed.
