面對全球化競爭及科技產業的快速變遷，各大企業視人才為致勝關鍵，而企業人才爭奪戰方興未艾。為了培育員工、留住人才、改善績效及促進組織變革等目的，許多企業已將管理教練技能(Managerial Coaching Skill)視為主管發展的重要職能，因為培育部屬是主管的重大責任。張忠謀曾說過：「當我接任高階經理人之後，就覺得自己最大的責任在教」。面對愈來愈多的年輕世代加入職場，傳統工作價值觀及工作態度已然面臨挑戰，成為主管首要克服的課題。
本研究希望透過Park, Yang & McLean (2008)的管理教練技能五大構面：開放性溝通、團隊取向、重視人性勝於任務、不確定接受性及促進發展的展現，探討部屬認知的管理教練技能與部屬當責認知的關聯性。本研究以某財團法人現職員工進行調查，問卷發放期間為2013年4月10日至2013年5月5日之間，總計發出400份問卷，共回收275份有效問卷。運用統計套裝軟體SPSS20.0 (Statistical Package for the Social Science 20.0) 進行資料分析後，主要發現如下：
部屬所認知到的管理教練技能與部屬的當責認知有正向關聯性，表示部屬所認知到的管理教練技能愈高，部屬的當責認知愈高。
本研究的管理意涵，建議企業重視主管管理教練技能以提升部屬當責認知，讓部屬自動自發承諾，為工作成果承擔責任。後續建議將主管當責列入問卷，並加入工作投入及組織公民行為等變項，讓研究更能應用於管理實務。

Talent development becomes one of the most important issues while enterprises encounter globally industrial competition. In order to develop and retain employees, to increase organizational performance and improve organizational change, the applications of managerial coaching skill in enterprises have become an important competency for supervisors or line managers. Morris Chang, CEO of TSMC, mentioned the main responsibility is to develop employees while he became to be the top management. Furthermore, the different work value and attitude of the young generation is a big challenge for line managers these years.
The purpose of this study is to explore the relationships of employees’ perception to managerial coaching skill and accountability by Park, Yang & McLean (2008) of the five dimensions of managerial coaching skill: open communication, team approach, value people over task, accept ambiguity, and facilitate development.
This study collected empirical data from employees who have direct supervisor. A total of 275 completed questionnaires were returned from April to May 2013. Results of statistical analyses provided the conclusion as follows:
The managerial coaching skill had positive effects on accountability. The more managerial coaching skill that employees perceived, the higher degree of accountability will be increased.
This study provides some suggestions and recommendations. We suggest the enterprises should establish managerial coaching system in the organization to provide coaching function, and then help their employees to have higher accountability. Researchers may investigate the relationships among accountability, job involvement and organizational behavior. Also, they may conduct the dyad questionnaires from supervisor and his/her employees’ accountability in the future.

一、 中文部分
王郅皓，2011。管理教練技能對員工工作投入之影響-以員工情緒智力為中介變項。國立中央大學企業管理研究所未出版碩士論文。
江麗美(譯) (2011)。從負責到當責 (Roger Connors & Tom Smith)，經濟新潮社。
杜書伍，2012。打造將才基因，天下文化。
杜書伍，2012。將將-打造將才基因2，天下文化。
李明(譯)(2012)。執行力：没有執行力，哪有競爭力。(Larry Bossidy & Ram Charan)，天下文化。
卓立芬，2011。管理教練技能、自我效能與工作滿意關職之研究，國立中央大學企業管理研究所未出版碩士論文。
周曉虹(譯)(1995)。社會學習理論。(Bandura Albert)，桂冠圖書。
每日一句學管理，2011年9月19日。經理人月刊。線上檢索日期：2013年5月20日，網址://www.managertoday.com.tw/?p=7676。
柯幸吟，2011。部屬認知之管理教練技能對部屬個人的情緒智力與工作滿意的影響，國立中央大學企業管理研究所未出版碩士論文。
洪瑋齡，2012。管理教練技能對員工工作投入之影響-以員工心理賦能為中介變項，國立中央大學企業管理研究所未出版碩士論文。
洪韻茹，2012。心理賦能與核心自我評價對員工當責與工作績效影響之研究，國立中央大學企業管理研究所未出版碩士論文。
黃品蓁，2012。管理教練技能對職涯自我管理之影響-以知覺組織支持為中介變項，國立中央大學企業管理研究所未出版碩士論文。
黃庭邦、倪慧心，2007。企業實施多源回饋促進員工行為發展的責任知覺、性格與組織因素，人力資源管理學報，7(2)，1-25。
章佩玉，2012。運用社會學習理論於Facebook學習社群進行知識分享之研究，國立新竹教育大學數位學習科技研究所未出版碩士論文。
陳怡君，2011。部屬認知之管理教練技能對部屬個人工作投入的影響-以工作滿足為中介變項，國立中央大學企業管理研究所未出版碩士論文。
陳春希(導讀)，(2008)。組織行為 (Robbins, S.P., & Judge T.A.)，培生教育出版(股)公司。
陳朝益，2012。幫員工自己變優秀的神奇領導者，大寫出版社。
陳恆霖，2012。Coach領導學，大寫出版社。
許士軍，1990。管理學，東華書局。
許士軍，2008。管理跟你想的不一樣，天下文化。
張正，2002。管理藝術-100家頂尖企業的經營哲學，聯經出版社。
張文隆，2011。當責，商周出版。
張文隆(譯)( 2008)。當責式管理 (M. David Dealy & Andrew R.Thomas)，中國生產力中心。
褚昀婷，2012。管理教練技能對情感性組織承諾之影響-以信任中介變項，國立中央大學企業管理研究所未出版碩士論文。
齊若蘭(譯)( 2009)。杜拉克談高效能的5個習慣 (Peter F. Drucker)，遠流出版社。
齊若蘭(譯)( 2002)。從A到 A+ (Jim Collins)，遠流出版社。
黃品蓁，2012。管理教練技能對職涯自我管理之影響-以知覺組織支持為中介變項，國立中央大學人力資源管理研究所未出版碩士論文。
潘彥如，2012。管理教練技能、工作績效與可信任度之關係探討-以壽險業為例，國立中央大學企業管理研究所未出版碩士論文。
簡琬蓓，2002。管理教練技能對職場個人學習之影響-以心理賦能為中介變項，國立中央大學人力資源管理研究所未出版碩士論文。

二、 英文部分
Adelberg, S., & Bstson, C.D. (1978). Accountability and helping: when needs exceed resources. Journal of Personality and Social Psychology, 36, 343-50.
Ahrens, T. (1996). Styles of accountability. Accounting, organizations and society, 21(2/3), 139-173.
Ammeter, A.P., Douglas, C., Ferris, G.R., & Goka, H. (2004). A social relationship conceptualization of trust and accountability in organizations. Human Resource Management Review, 14, 47-65.
Antonioni, D. (2000), Leading managing and coaching, Industrial Management (USA), September-October, 27-33.
Barry, T. (1992). Techniques: The Manager as coach. Target Management Development Review, 5(6), 9-13.
Beattie, R.S. (2006), Line managers and workplace learning: learning from the voluntary sector, Human Resource Development International, 9(1), 99-119
Biaco-Mathis, V.E., Nabors, L.K. and Roman, C.II. (2002). Leading from the inside Out: A Coaching Model, Sage, Thousand Oaks, CA.
Breaux, D., Hochwarter, W.A., Perrewe, P.L., Hall, AT., & Frink, D. (2009a). Consequences of accountability: the role of abusive supervision. Journal of Leadership and Organizational Studies, 15, 111-122.
Breaux, D.M., Munyon, T.P., Hochwarter, W.A., & Ferris, G.R. (2009b). Politics as a moderator of the accountability-job satisfaction relationship: Evidence across three studies. Journal of Management, 35, 307-326.
Carnevale P. (1985). Accountability of group representatives and intergroup relations. In E. Lawler(Ed.), Advances in Group Processes, 2, 227-248.
Elliger, A.D., Ellinger, A.E., Bachrach, D.G., Wang, Y.L., & ElmadagBas A.B. (2010). Organizational investments in social capital, managerial coaching, and employee work-related performance. Management Learning, 42(1), 66-85.
Ellinger, A.D., Ellinger, A.E., & Keller, S.B. (2003). Supervisory coaching behavior, employee satisfaction, and warehourse employee performance: a syaddic perspective in the distribution industry. Human Resource Development Quarterly, 14(4), 435-458.
Ellinger, A.D., Hamlin, R.G., & Beattie, R.S. (2008). Behavioral indicators of ineffective managerial coaching – a cross national study. Journal of European Industrial Training, 32(4), 240-257.
Elligner, A.D., Hamlln, R.G., Beattie,R.S., Wang, Y.L., & Vicar, O.M. (2011). Managerial coaching as a workplace learning strategy. Supporting Workplace Learning, Professional and Practice based Learning, 5, 71-87.
Evered, R.D. & Selman, J.C. (1989). Coaching and the art of management. Organizational Dynamics, 18(2), 16-32.
Erdogan, B., Sparrowe, R.T., Liden, R.C. & Dunegan, K.J. (2004). Implications of organizational exchanges for accountability theory. Human Resource Management Review, 14, 19-45.
Feldman, D.C., (2001). Career coaching. What HR professionals and managers need to know. Human Resource Planning, 24, 26-35.
Feldman, D.. & Lankau, M.J. (2005). Executive coaching: A review and agenda for future research. Journal of Management, 3(6), 829-848.
Fournies, F.F. (1987), Coaching for Improved Work Performance, Liberty Hall Press, Chichester.
Ferris, G.R., Dulebohn, J.H., Frink, D.D., Falvy, J.G., & Matthews, L.M. (2009). Job and Organizational Characteristics, Accountability, and Employee Influence. Journal of Managerial Issues, 21(4), 518-533.
Frink, D.D., & Klimoski, R.J. (1998). Toward a theory of accountability in organizations and human resource management. In G.R. Ferris (Ed.), Research in Personnel and Human Resource Management, 16, 1-51. Standford: JAI.
Frink, D.D., & Klimoski, R.J. (2004). Advancing accountability theory and practice: Introduction to the human resource management review special edition. Human Resource Management Review, 14, 1-17.
Frink D.D., Hall, A.T., Perryman, A.A., Ranft, A.L., Hochwarter, W.A., Ferris, G.R., et al. (2008). A meso-level theory of accountability in organizations. In J.J. Martocchio (Ed.), Research in Personnel and Human Resources Management, 27, 177-245.
Gelfand, M.J., Lim, B.C., & Raver, J.L. (2004). Culture and accountability in organizations: Variations in forms of social control across cultures. Human Resource Management Review, 4, 135-160.
Ghere, R.K. (2011). Network legitimacy and accountability in a developmental perspective. Public Integrity, 163-180.
Gilley, A., Gilley, J.W., & Kouler, E. (2010). Characterics of managerial coaching. Performance Improvement Quarterly, 23(1), 53-70.
Goleman, D. (2000). Leadership tht gets results. Harvard Business Review, 78(2), 78-90.
Good, D.J. (1993). Coaching practices in the business-to-business environment. Journal of Business and Industrial Marketing, 8(2), 53-60.
Graham, S., Wdman, J. and Garvin-Kester, B. (1994). Manager coaching skills: what makes a good coach? Performance Improvement Quarterly, 7(2), , 81-94
Griffin, J.D. & Flavin, P. (2007). Racial Differences in information, expectations, and accountability. The Journal of Politics, 69(1), 220-236.
Hair, J.F., Jr., Anderson, R.E., Tatham, R.L., & Black, W.C. (2009). Multivariate data analysis (7th ed.). Upper Saddle River, NJ: Prentie-Hall
Hall A.T. (2005). Accountability in organizations: An examination of antecedents and consequences. Unpublished doctoral dissertation, Florida State University.
Hall, A.T., Blass, F.R., Ferris, G.R., & Massengale, R. (2004). Leader reputation and accountability in organizations: implications for dysfunctional leader behavior. The Leadership Quarterly, 15, 515-536.
Hall, A.T., & Ferris, G.R. (2011). Accountability and Extra-Role Behavior. Employ Response Rights, 23, 131-144.
Hall A.T., Zinko, R., Perryman, A.A., & Ferris, G.R. (2009). Organizational citizenship behavior and reputation: ediators in the relationships between accountability ad job performance and satisfaction. Journal of Leadership and Organizational Studies, 15, 381-392.
Hamlin, R.G., Ellinger, A.D., & Beattie, R.S. (2009). Toward a profession of coaching? A definitional examination of ” coaching”, “organization development,” and “human resource development”. International Journal of Evidence Based Coaching and Mentoring, 7(1), 13-38.
Harrison, J.A., Rouse, P., & Villiers, C.J. (2012). Accountability and Performance Measurement: A Stakeholder Perspective. The Business and Economics Research Journal, 5(2), 243-258.
Hochwarter, W.A., Ferris, G.R., Gavin, M.B., Perrewe, P.L., Hall, A.T., and Frink, D.D. (2006). Political skill as neutralizer of felt accountability –job tension effects on job performance ratings: A longitudinal investigation. Organizational Behavior and Human Decision Processes, 102, 226-239.
Hochwarter, W.A., Perrewe, P.L., Hall, A.T. & Ferris, G. (2005). Negative affectivity as a moderator of the form and magnitude of the relationship between felt accountability and job tension. Journal of Organizational Behavior, 26, 517-534.
Hochwarter, W.A., Kacmar, C., & Ferris, G.R. (2003). Accountability at work: an examination of antecedents and consequences. Paper presented at the annual meeting of the Society of Industrial and Organizational Psychology. Orlando FL.
Hunt, J.M. and Weintraub J.R. (2002), How coaching can enhance your brand as a manager, Journal of Organizational Excellence, 21(2), 39-44
Joo, B.K. (2005). Executive coaching: A conceptual framework from an integrative review of practice and research. Human Resource Development Review, 4(4), 462-488.
Kampa, S., & White, R.P. (2002). The effectiveness of executive coaching: What we know and what we still need to know. In R Lowman (Ed), Handbook of organizational consulting psychology: A comprehensive guide to theory, skills, and techniques, 139-158, San Francisco: Jossey-Bass.
Kilburg, R.R. (1996), Executive coaching, Consulting Psychology Journal: Practice and Research, special issue, 48(2), 203-267.
Klimoski R., & Inks, L. (1990). Accountability forces in performance appraisal. Organizational Behavior and Human Decision Processes, 45, 194-208.
Kluvers, R., & Tippett, J. (2010). Mechanisms of accountability in local government: an exploratory study. International Journal of Business and Management, 5(7), 46-53.
Kroth, M. (2007). Manager as motivator, Westport, CT: Praeger.
Lerner, J.S., & Tetlock, PE. (1999). Accounting for the effects o accountability. Psychological Bulletin, 125, 255-275.
Levin, B. (2012). Balance trust and accountability. Kappan Magazine, 94, 74-75.
Liu, W., Friedman, R., & Hong, Y.Y. (2012). Culture and accountability in negotiation: Recognizing the importance of in-group relations. Organizational Behavior and Human Decision Process, 117, 221-234.
London, M., Smither, J.W., & Adsit, D.J. (1997). Accountability : the achilles’ hill of multisource feedback. Group & Organization Management, 22(2), 162-184.
Mace, M., & Mahler, W.R. (1958), Developing executive skills, New York: American Management Association.
Manz, C.C., & Sims, H. P. Jr. (1980). Self-Management as a Substitute for leadership : A social learning theory perspective. The Academy of Management Review, 5(3) , 361-367.
McLean, G.N., Yang, B., Kuo, C., Tolbert, A., & Larkin, C. (2005). Development and initial validation of an instrument measuring coaching skill. Human Resource Development Quarterly, 16(2), 157-178.
Mero, N.P., Guidice, R.M., & Brownlee, A.L. (2007). Accountability in a performance appraisal context: the effect of audience and form of accounting on rater response and behavior. Journal of Management, 33, 223-252.
Messner, M. (2009). The limits of accountability. Accounting, Organizations and Society, 34, 918-938.
Mink O.G., Owen, K.Q., & Mink, B.P. (1993). Developing high-performance people: The art of coaching. Reading, MA Addison-Wesley.
Mintzberg, H. (1994). Rounding out the manager’s job. Sloon Management Review, 36, 11-26.
Mintzberg, H. (2004). Leadership ad management development development: An afterword Academy of Management Executive, 18(3), 140-142.
Mitchell, T.R., Hopper, H., Daniels, D., George-Faly, J., & Ferris G.R. (1998). Power, accountability, and inappropriate actions. Applied Psychology: An International Review, 47, 497-517.
Nunally, J.C. (1978). Psychometric Theory, New York: Mcgraw-Hill.
Organ D.W., Podsakoff P.M, Mackenzie S.B. (2006). Meta-analytic review of attitudinal and dispositional predictors of organizational citizenship behavior. Personnel Psychology, 48, 775-802.
Orth, C.D., Wilkinson, H.E. & Benfari, R.C. (1987). The manager’s role as coach and mentor, Organizational Dynamics, 15(6), 66-75.
Paolini, S., Crisp, R.J., & McIntyre, K. (2009). Accountability moderates member-to group generalization: Testing a dual process model of stereotype change. Journal of Experimental Social Psychology, 45, 676-685.
Park, S. (2007). Relationships among Managerial Coaching in Organizations and the Outcomes of Personal Learning, Organization Commitment, and Turnover Intention. Unpublished doctoral dissertation University of Minnesota.
Performance management: Where do we go from here? (2011). Human Resource Management Review 21, 81-84.
Peterson, D.B., & Hicks, M.D. (1996). Leader as coach: Strategies for coaching and developing others. Minneapolis MN: Personnel Decisions International.
Peterson, D.B., & Little, B. (2005). Invited reaction: Development and initial validation of an instrument measuring managerial coaching skills, Human Resource Development Quarterly, 16(2), 179-184.
Popper, M., & Lipshitz, R. (1992). Coaching on leadership. Leadership and Organization Development Journal, 13(7), 15-18.
Ranft, A.L., Ferris, G.R., & Perryman, A.A. (2007). Dealing with Celebrity and Accountability in the top job. Human Resource Management, 46(4), 671-682.
Redshaw, B. (2000), Do we really understand coaching? How can we make it work better? Industrial and Commercial Training, 32(3), 106-108.
Ricks, T.E. (2012, October). What ever happened to accountability? Havard Business Review, 93-101.
Riketta, M., & Landerer, A. (2002). Organizational commitment, accountability, and work behavior: A correlational Study. Social Behavior and Personality, 30(7), 653-660.
Rist D., & Elder D. (2007). Managing horizontal accountability. Journal for Quality & Participation, 30(4), 24-28.
Rogers, A. (2000). The ingredients of good oahin, Works Management, 5(6), 14-17.
Royle, M.T., Hall, A.T., Hochwarter, W.A., Perrewe, P.L., & Ferris, G.R. (2005). The interactive effects of accountability a job self-efficacy on organizational citizenship behavior and political behavior. Organizational Analysis, 1, 53-72.
Sketch, E. (2001). Mentoring and coaching help employees grow. HR Focus, 78(9), 11-15.
Tetlock, P.E. (1985). Accountability: the neglected social context of judgment and choice. In L.L. Cummings & B.M. Staw (Eds.), Research in organizational behavior, 7, 297-332.
Tetlock, P. (1992). The impact of accountability on judge and choice. Toward a social contingency model. In M. Zanna (Ed.), Advances in experimental social psychology, 331-377. New York: Academic Press.
Tulgan, B. (2007). Accountability should be the standard for managers as well as employees. Willey InterScience online , (web: www.interscience.willey.com)
Velayutham S. Perera M.H.B. (2004). The influence of emotions and culture on accountability and governance. Corporate Governance, 4(1), 52-64.
Weigold M.F. & Schlenker, B.R. (1991). Accountability and risk taking. Personality and Social Psychology Bulltin, 17, 25-29.
Wright, J. (2005). Workplace coaching: What’s it all about? Work: Journal of Prevention, Assessment and Rehabilitation, 24(3), 325-328
Yukl, G. (1989). Managerial leadership: A review of theory and research. Journal of Management, 15, 251-289.
Yu, L. (2007). The benefits of a coaching culture. MIT Sloan Management Review, 48(2), 6.