This study aims to get empirical evidence about the influence of budgetary participation and understanding of the accounting system on the performance of local government apparatus with organizational commitment as an intervening variable. The population in this study was structural apparatuses in the Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, which included offices and agencies with a total of 25 OPDs. 125 people were selected as sample by using purposive sampling based on specific criteria. Data were analyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS program. The results of this study indicated that budgetary participation had no positive influence on organizational commitment; understanding of the accounting system had a positive effect on organizational commitment; organizational commitment did not have a positive effect on the performance of local government apparatuses; budgetary participation did not impact positively on the local government apparatuses performance; understanding of the accounting system positively effected the performance of local government apparatuses; participation in budgeting did not have a positive effect on the local government apparatuses performance through organizational commitment; while understanding the accounting system had a positive impact on the local government apparatuses performance through organizational commitment.

The study examines direct and indirect impacts of organizational commitment on employee motivation through two mediating factors – opportunistic behavior and knowledge sharing – in Vietnamese enterprises. The samples were selected by the non-probability sampling method followed convenient sampling, relatively stratified by localities in Vietnam. The sample size was 636 employees in Vietnamese enterprises. The number of collected online questionnaires was 379, while the number of valid questionnaires was 329. In the direct survey, the number of distributed questionnaires was 750, while the number of collected questionnaires was 421 and the number of valid questionnaires was 307. The total number of valid questionnaires used for analysis was 636. The study used quantitative methods with structural equation modeling analysis. The results indicate that among the components of organizational commitment, normative commitment has both direct and indirect impacts on employee motivation through two mediating factors: opportunistic behavior and knowledge sharing. Meanwhile, affective commitment has only an indirect impact on employee motivation through these mediating factors. Continuance commitment has both direct and indirect impacts; however, it has only an indirect impact on employee motivation through opportunistic behavior. In addition, the results show opportunistic behavior has a negative impact on the knowledge sharing of employees in enterprises.

This study seeks to examine empirically the effect of leadership style on organizational commitment and organizational effectiveness. The data are from all departments of the undergraduate program at the State University in Central Java, Indonesia. The study comprises all divisions of the undergraduate program, which amounted to 207 people. The method for sampling is based on simple random sampling. Structural equation modeling (SEM) is applied in order to analyze the data. The results show that integrative adaptive leadership style has a positive effect on teamwork and affective commitment. Therefore, in order to improve teamwork, the organization should be assisted in completing the introduction of collaborative conflict resolution. Moreover, affective commitment positively affects organizational effectiveness. Thus, it can be said that efforts to improve the organizational effectiveness, should be supported by affective commitment. The study further revealed that integrative adaptive leadership style has a positive effect on teamwork. This means better execution of integrative adaptive leadership, higher level of coordination and vice versa. Each member has different responsibilities and duties, and it can be done or resolved in different ways. If the leader can accommodate the creativity of the faculty and staff, a solid team can be formed.

Research on employee commitment to the organization is necessary for human resource management, and the result is applied in practice to improve organizational effectiveness. The aim of the present study is to explore factors affecting organizational commitment at the small and medium-sized enterprises (SMEs) in Vietnam. Besides, the relationship between organizational commitment and job performance is examined as well. The research was conducted on a sample consisting of 67 white-collar workers and 260 blue-collar workers at SMEs. A total of 327 valid complete questionnaires were input into SPSS 20 database for processing to provide evidence. The research model and hypotheses were tested using the technique of the hierarchical multiple regression analysis. The research results revealed that income, reward and welfare, direct manager, working environment, coworker, and promotion opportunity tended to associate positively with organizational commitment. Besides, the finding also showed that, when the employee has a high organizational commitment, it would lead to high job performance. The main findings of this study provided some managerial implications for SMEs, in general, and managers, in particular. It implies that Vietnam’s small and medium-sized enterprises should improve these six factors to retain employees as well as enhance their job performance.

Purpose: This study sought to explore the effects of sport enjoyment on leisure commitment. Research design, data, and methodology: Subjects of this study are members of MTB participation in Seoul and Gyeonggi area and were selected by purposive sampling out of non-probability sampling. 295 questionnaires were collected and 288 questionnaires were used for the study. To analyze data, frequency analysis, factorial analysis, t-test, ANOVA, correlation and regression analysis were employed. Results: First, as for leisure satisfaction and leisure commitment pursuant, there was significant difference in gender, age, the number of participation in weekly leisure, and hours of participation in weekly leisure. Second, regarding MTB participants' amusement and leisure satisfaction competence had significant influence on all the sub-factors of leisure satisfaction and that both achievement and competence had impacts on social leisure satisfaction. Third, regarding effects on leisure commitment, competence of amusement had impacts on cognitive and behavioral leisure commitment. Fourth, regarding relationships between leisure satisfaction and leisure commitment, satisfaction of mental leisure, social leisure, relaxation leisure, physiological leisure and leisure satisfaction had significant influence on cognitive commitment. Conclusions: Summary of above results showed that MTB participants' amusement factor had significant influence on leisure satisfaction and leisure commitment. Implications were discussed. Keywords: MTB, amusement factor, leisure commitment

The purpose of this study is to explore the relationship between employee’s psychological capital, organizational commitment and job performance in Vietnam. In this study, psychological capital and overall organizational commitment are considered as two secondorder constructs. Psychological capital includes four different components: self-efficacy, optimism, hope and resiliency. Organizational commitment comprises three different components: affective commitment, continuance commitment and normative commitment. The study uses the combination of quantitative research method and qualitative research method. Qualitative research method (based on the experts’ opinions) is used to design the official questionnaire, while relationship between concepts is estimated by quantitative research method, which is inclusive of the methods of descriptive statistics, Cronbach’s Alpha, EFA, CFA and CB-SEM. The survey is conducted in two ways: face-to-face and via email. Data are collected from 848 employees across provinces and cities in Vietnam. The findings show that psychological capital and job performance have a positive relationship, organizational commitment has positive influence on job performance, and psychological capital is also related to organizational commitment. All relationship between psychological capital, organizational commitment and job performance of employee are statistically significant. In addition, organizational commitment also plays the mediating role in the positive relationship between psychological capital and employee’s performance.

This study aims to analyze the influence of apparatus resources, organizational commitment, internal control on the accountability of village fund allocations with the level of education as a moderating. Accountability analysis of village fund allocation is carried out at every stage of planning, implementation stage, administration stage, reporting stage, and accountability stage. The study was conducted in 18 villages in Undaan District, Kudus Regency - Indonesia, with a total sample of 115 village officials. Structural Equation Model analysis techniques with Warp Partial Least Square were used to test the research hypotheses. The results showed that apparatus resources, organizational commitment, and internal control had a positive effect on the accountability of village fund allocations. The level of education strengthens the influence of apparatus resources on the accountability of village fund allocations. The findings of the study further prove that commitment has positive implications for achieving accountability. It means that the higher the commitment made by the government apparatus, the better and higher the effect on accountability in managing public funds. With an ethical commitment of the government apparatus in managing the budget, the use of funds can be in accordance with the planning and designation so that goals can be achieved.

Purpose: The purpose of this study examines the mediating effect of clan leadership in the relationship between hierarchy culture and organizational commitment. Most previous research focused on the relationship between organizational culture and organizational performance or organizational culture and job satisfaction. There are few empirical studies that focus on organizational commitment data because it is difficult to collect in many cases of export-driven small and medium sized enterprises. However, this research measures affective commitment, continuance commitment, and normative commitment differently than previous research, which is mostly focused on the hierarchy culture, clan leadership, and organizational commitment measurements. Research design, data, methodology: Conceptual research model is based on the studies of Cameron and Quinn (2011), and Gungor and Sahin (2018). The model is designed with three constructs such as hierarchy culture, organizational commitment, and clan leadership. The monitor culture and coordinator culture are as proxy for the hierarchy culture. The affective commitment, continuance commitment, and normative commitment are as proxy for the organizational commitment. And also the facilitator leadership and mentor leadership are as proxy for the clan leadership. Based on three hundred cases such as export-driven small and medium sized enterprises (SMEs), this study verify the hypothesis. Hypothesis was analyzed with the structural equation modeling. Results: In case of export-driven small and medium sized enterprises (SMEs), clan leadership acts as a mediator in the relationship between hierarchy culture and organizational commitment. In case of export-driven small and medium sized enterprises (SMEs) with high organizational commitment, clan leadership acts as a mediator in the relationship between hierarchy culture and organizational commitment. In case of export-driven small and medium sized enterprises (SMEs) with low organizational commitment, clan leadership did not act as a mediator in the relationship between hierarchy culture and organizational commitment. Conclusions: By controlling for the mediating effect of clan culture, this study have improved the academic contributions as well as policy and practical implications through empirical study of clan leadership that affect organizational commitment in the fields of hierarchy culture. In addition, this study means that the mediating effects on the variables of clan leadership were examined.

본 연구에서는 FIT-Choice Scale이라는 측정도구를 활용하여 유아교사들의 교직선택요인을 분석하고 교직헌신과의 관계를 검증하였다. 2018년 11월 1일부터 2주간 동안 서울과 경기도 일원의 유아교육기관에서 근무하고 있는 현직 유아교사 578명을 상대로 설문조사를 하여 자료를 분석한 결과, 교직헌신에 유의한 영향력이 확인된 요인은 16개 요인 중 ‘자신의 교수능력에 대한 확신’, ‘아동과 함께 함’, ‘아동의 미래형성에 기여’, ‘교직의 내재적 가치 추구’, ‘교사의 사회적 지위인식’, ‘교직선택에 대한 사회적 권유’, ‘교직의 전문성인식’, ‘교사의 급여수준 인식’, ‘교직의 직무요구인식’ 등 9개 요인이었다. 유아교사들이 교직선택할 때 중요시하는 요인들의 우선순위는 교직헌신에 대한 영향력 순위와는 차이가 있었다. 교직헌신에 대한 영향력은 크지만 교사들이 교직 선택시 중요시하지 않은 요인들과 그 반대의 요인들에 대하여 전략적 개입이 이루어진다면 유아교사들의 교직헌신도를 높일 수 있는 방안의 모색이 가능할 것으로 기대된다.

The research aims to examine the impact of leadership style on accountants’ commitment with FDI firms in Vietnam based on theory of Bass and Avolio (2004). A survey with 110 accountants in FDI firms was conducted. The total of 110 respondents with full information were used for data entry and analysis. Through quantity methodology, we used Cronbach's Alpha, EFA and correlation analysis to determine the relationship between leadership style and three dependent variables including affective, normative and continuance commitment. The results showed that the leadership style had positive relationships with accountants’ commitments. In particular, normative commitment with FDI firms of accountants is the most strongest. In addition, there is no statistically difference in the level of three commitments with FDI firms of accountants for three groups of job description. From the findings, this study suggests several recommendations to improve accountants’ commitments such as intellectually stimulating, individualized consideration, inspirational motivation, idealized influence, and idealized influence behavior. The results are considered as a useful reference for establishing policies to attract talent personnel toward to sustainable development of firms. Commitment with the organization is a crucial factor to gain a competitive advantage and guide the success of organizations by satisfying customers, maintaining productivity and efficiency.

The paper aims to examine the relationship of emotional intelligence on the project success, the causal relationship between emotional intelligence and project success, and also investigate the influence of emotional intelligence and the mediating role of transformational leadership as well as the moderating effect of organization commitment on the relationship between emotional intelligence and project success. Cross sessional research is applied to collect the data in this study. By applying quantitative research and survey question, the study collects 325 respondents who are the project managers. Snow-ball sampling method is used to distribute the questionnaires by face to face survey (68% of respondents) and online survey (32% of respondents). The collected data is analyzing by applying partial least square (PLS-SEM) via software SmartPLS 3.0.The result shows that the emotional intelligence and the transformational leadership making the project even more successful as the mediation actor. Furthermore, the project commitment also has the moderator effect between transformational leadership and project success. With the result of study, project managers should be aware of the importance of emotional intelligence and their commitment to the ability to manage projects successfully. A successful project is a combination of many actors, the most critical actor is the leader of the project.

This study aims to measure the relationship between corporate social responsibility (CSR) and affective commitment (ACO), normative commitment (NCO), and organizational performance in food processing enterprises (FPEs) in the Mekong River Delta, Vietnam. To test the initial model proposed in this paper, a total of 422 owners, directors and managers of FPEs were interviewed from some provinces in the Mekong River Delta. The method of exploratory factor analysis (EFA) is initially employed, then confirmatory factor analysis (CFA) and structure equation modelling (SEM) are used. The results of SEM showed that higher affective commitment was correlated with normative commitment. The results showed that four aspects of CSR toward employees, customers, environment and legal are significant factors. As a result, ACO and NCO act as mediators between CSR and organizational performance. This finding provides strong evidence of the important role of CSR to support positive impacts on ACO, NCO, and orgazational performance (OP). In addition, the success of the organizational performance is also found by contributions of CSR and NCO to its changes. Although ACO does not directly affect performance, it has a positive effect on the NCO. Therefore, it is necessary to enhance the implementation of CSR to promote implementation of organizational commitments.

본 연구는 부산시내에 있는 병원에 근무하는 방사선사들을 대상으로 조직문화 및 리더십, 조직몰입이 조직만족에 미치는 영향에 대해 알고자 설문조사를 실시하고 분석을 시행하였다. 그 결과 3차 대학병원의 조직문화, 조직몰입, 직무만족의 점수가 통계적으로 유의하게 높게 나타났다(p<0.05, p<0.001). 이직경험이 없는 그룹이 조직몰입, 직무만족 및 조직 유효성의 점수가 통계적으로 유의하게 높게 나타났다(p<0.05). 핵의 학과의 직무만족 점수가 통계적으로 유의하게 높게 나타났다(p<0.05).위계적 회귀분석 결과 방사선사의 직무만족은 조직몰입이 가장 높은 영향력을 미치는 것으로 나타났다(β=0.564, p<0.001). 방사선사는 질병의 진단에 있어서 병원 조직에서 큰 부분을 차지하고 있다. 따라서 본 연구의 결과를 바탕으로 방사선사의 조직문화, 리더십, 조직몰입과의 관계를 분석하여 방사선사들의 직무만족을 높일 수 있는 방안을 마련하는데 도움이 될 것으로 사료된다.

본 연구는 방사선학과 학생들을 대상으로 전공만족도가 진로결정몰입에 미치는 영향을 알아보고자 실시하였다. 구조화된 설문지를 사용하여 218명의 방사선학과 학생들을 대상으로 자가 보고식 조사를 실시하였다. 방사선과 학생들의 전공만족도는 ‘보통’ 정도였으며 진로결정몰입도는 ‘보통’에서 ‘미몰입’ 수준으로 1 학년에서 가장 낮게 나타났고 4학년에서 가장 높게 나타났다. 전공만족도는 진로결정몰입도에 영향을 주고 있었는데 특히, 하부요인인 전공 자부심이 진로결정 몰입에 가장 많은 영향을 주고 있었다. 본 연구에서 방사선학과 학생들의 진로결정몰입도는 미몰입 수준으로 낮게 나타나서 진로결정몰입도를 향상시킬 수 있는 방안이 필요한 것으로 보인다.

Purpose - Present study aimed at investigating the factors that may affect consumers' decision confidence and decision comfort inducing choice commitment taken place at the stage of post-decision/pre-outcome. This study explored whether there are positive effects of dominance and instrumentality of chosen product on the decision confidence, and also identified whether there are positive effects of choice easiness and goal achievement-related affect felt at the chosen product on the decision comfort. Research design, data, and methodology – Portable digital camera as experimental product was used. 260 data were collected from college students. Four were removed from the analyses because they did not complete the questionnaire. Eighteen were removed because they indicated not experiencing the camera in the past. 238 data were used at the analyses to verify hypotheses by structural equation model in AMOS 21.0. Results - First, both of the consumers' decision confidence and decision comfort positively affected choice commitment. Second, the dominance as well as the instrumentality had positive impact upon the decision confidence. Third, the choice easiness and goal achievement-related affect felt at the chosen product had positive impact on the decision comfort. In sum, present study identified the mediation roles of the decision confidence in the effects of both dominance and instrumentality of the chosen product on forming choice commitment, and also found the mediation roles of the decision comfort in the effects of choice easiness and goal achievement-related affect felt at the product on forming choice commitment. Conclusions - Focusing on the stage of post-decision/pre-outcome in decision making process, present study contributes to advancing the choice commitment theories by exploring the positive effects of both dominance and instrumentality of chosen product on the decision confidence, and by finding the positive effects of both choice easiness and goal achievement-related affect felt at the chosen product on the decision comfort. Marketers should promote their products’ dominance and instrumentality by showing the superior roles of their product attributes in achieving consumption goal, and should help consumers feel comfort by making choice process easier and giving information that could help feel the goal achievement-related affect at their product chosen.

Purpose - This study is to clarify the structural relationship between the direct supervisor and organizational commitment and organizational citizenship behavior through mediation of the Leader-member exchange (LMX) in the hospital organization, and to confirm the mediating effect of the LMX. Through this study, we will provide basic data on the aspects of HR to enhance organizational immersion and organizational civic behavior in hospital organizations, and present suggestions on academic contribution and effective organizational operation measures. Research design, data, and methodology - This study is to investigate the relationship between authentic leadership and OC and OCB of the organization member, which is proposed to secure more active and high competitiveness in the recent changing medical environment, with multi-regression and B&K(1986) method. For this purpose, 653 employees of senior hospitals in Seoul and Kyeong-In area were surveyed using structured questionnaires. Each questionnaire was composed of 7-point scale, and each hypothesis was testified by multiple leaner regression and by BK method for testifying mediator effect. Result - As a result of the analysis, it was found that the male and non-medical staff had higher recognition level than the medical staff in the LMX, organizational commitment and organizational citizenship behavior. In the senior management or more than 5 years’ experience group, organizational commitment and organizational citizenship behavior were recognized higher than the group of subordinate managers. Second, authentic leadership has a positive influence on LMX, organizational commitment and organizational citizenship behavior, and LMX has a significant positive impact on organizational commitment and organizational citizenship behavior. In addition, as a result of analyzing LMX mediating effect in the relationship of authentic leadership and organizational effectiveness by BK method, LMX had partial mediating effects between authentic leadership and organizational citizenship behavior, and between authentic leadership and organizational commitment. Conclusion - Results of the study confirmed that all the members of the hospital organization that were lacking served as positive factors for the relationships of authentic leadership and LMX, and authentic leadership and organizational effectiveness. It is expected that the hospital organization will be able to suggest such as the organizational approach to expect high organizational effectiveness centering on authentic leadership ability as psychological capital.

본 연구의 목적은 초등학교 교사의 학교조직몰입에 영향을 미치는 직무수행 준비도, 학습민첩 성, 직무자율성, 학교조직문화 변인들 간의 구조적인 관계를 분석하는 것이다. 본 연구에서는 서울 시내 초등학교에 근무하고 있는 교사를 연구대상으로 하여 총 601교 중 102교, 650명에게 설문조사를 실시하여 최종 626명의 자료를 분석에 이용하였다. 수집된 자료분석을 위해서는 구조방정식을 이용하였다. 연구결과는 다음과 같다. 첫째, 직무수행 준비도, 학습민첩성, 직무자율성은 학교조직문화에 정적 직접효과를 미쳤다. 둘째, 직무수행 준비도, 직무자율성, 학교조직문화는 학교조직 몰입에 정적 직접효과를 나타냈다. 셋째, 직무수행 준비도, 직무자율성은 학교조직문화를 경유하여 학교조직몰입에 정적 간접효과를 나타냈다. 본 연구에서는 교사의 직무수행 준비도, 학습민첩성, 직무자율성이 학교조직문화에 영향을 미치는 중요 변인이었고, 또한 직무수행 준비도, 직무자 율성, 학교조직문화는 교사의 학교조직몰입에 직·간접적으로 영향을 미치는 중요 변인임을 확인하였다. 따라서 변화하는 학교조직 환경 속에서 초등학교 교사가 학교조직에 몰입할 수 있도록 하기 위해서는 교사의 직무수행 준비도, 학습민첩성, 직무자율성을 향상시킬 수 있도록 연수과정 제공, 컨설팅 지원, 교사 공동체 학습 문화 형성, 교사 리더십 향상 등을 지속적으로 지원할 필요가 있다. 아울러 교사는 학교조직문화에 영향만 받는 수동적 위치에 있는 것이 아니라 스스로 학교조직문화를 만들어가는 능동적 위치에 있다는 것을 확인하였다.

본 연구에서는 유아교사의 교직 전문성 인식이 교사의 개인내적 특성인 교수몰입과 교직헌신에 미치는 영향을 규명하고자 유치원 교사 303명을 대상으로 조사연구를 실시하였다. 연구결과는 첫째, 유치원 교사는 자신의 교직 전문성, 교수몰입, 교직헌신에 대해 높게 인식하는 것으로 나타났다. 둘째, 유치원 교사의 교직 전문성 인식과 교수몰입 그리고 교직헌신 간에는 유의미한 정적 상관관계가 나타났으며, 교직 전문성 인식과 교직헌신보다 교직 전문성 인식과 교수몰입 간에 높은 상관이 있는 것으로 나타났다. 셋째, 교직 전문성 인식의 하위요인인 운영관리능력과 교육과 보호능력은 교수몰입에 의미 있는 영향력을 미쳤으며, 의사소통능력과 전문성 신장능력은 교직헌신에 의미 있는 영향력을 미쳤다. 이러한 결과는 교사의 전문성 인식 수준을 높이는 지원은 곧 교수몰입과 교직헌신에 긍정적인 영향을 미쳐 궁극적으로 유아교육의 질적 성장과 교사의 삶의 질을 높이는데 기여하게 될 것을 시사한다.

본 연구의 목적은 학교장의 진정성 리더십, 교사효능감, 조직몰입 및 학교조직효과성 간의 구조 적 관계를 밝히는데 있다. 이를 위하여 서울시에 소재한 중학교 교사를 대상으로 한 설문 자료를 바탕으로 확인적 요인분석과 구조방정식 분석을 실시하였다. 연구 결과, 학교장의 진정성 리더십, 교사효능감, 조직몰입은 학교조직효과성에 유의하게 직접적인 영향을 미치는 것으로 나타났고, 학 교장의 진정성 리더십은 교사효능감 및 조직몰입에 직접적으로 유의한 영향을 미치는 것으로 나 타났다. 또한 교사효능감은 조직몰입에 유의한 정적인 영향을 미치는 것으로 나타났다. 매개변인 으로서 교사효능감과 조직몰입은 학교장의 진정성 리더십과 학교조직효과성의 관계에서 유의하게 간접적인 영향을 미치는 것으로 나타났다. 본 연구 결과에 따른 시사점과 후속연구를 위한 제언은 다음과 같다. 첫째, 학교장의 진정성 리더십과 다양한 변인들 간의 구조적 관계에 대한 지속적인 연구가 필요하다. 둘째, 우리나라 학교 현장에 적합한 진정성 리더십 척도가 개발될 필요가 있다. 셋째, 양적연구 이외에 질적연구 및 종단연구 등을 통한 다각적 연구가 필요하다. 넷째, 진정성 리 더십이 교육 현장에서 활용 및 확산될 수 있도록 이와 관련한 집합 및 원격 연수 프로그램이 개발･ 실행되어야 한다.

본 연구는 ICT관련 연구직 직장인에게 수용행동 향상과 심리적 안녕감 향상 그에 따른 직무스트레스 감소를 목적으로 수용전념치료 기반 의 원예치료 프로그램을 실시하여 그 효과성을 알아보았다. 연구대상자 는 경기도 김포시에 ICT업계 종사자들로써 ㅇㅇ기업 기술 연구소 에 근무중인 현직 연구원들을 대상으로 실시하였다. 대조군과 실험군은 무작위로 구분하여 15명씩 총 30명으로 구성하였다. 연구기간은 2016년 5월부터 9월까지 주 1회, 회기당 90분, 총 12 회기를 실시하였다. ACT 기반 원예치료 프로그램은 ACT이론 삼각 모형의 6단계에 맞추어 프로그램을 구성하였다. 원예활동은 현재 나의 관찰을 도와주는 플라워 박스, 감각 속에 나의 시간 느끼는 꽃병 꽃꽂이, 인지적 융합 이해를 위한 장미 곱슬 버들 리스, 수용을 촉진하는 포프리 상자, 나의 가치를 표현하는 핸드 타이드 꽃다발, 자신의 현재 감성을 표현한 잔 디 인형 만들기를 하였다. 매회기 원예 활동 후에는 토론을 통하여 ACT 이론을 자연스럽게 복습하도록 하였 다. 평가도구는 심리적 안녕감 측정 도구(PWBS)와 수용행동 측정도구 (AAQ) 그리고 한국인직무스트레스 측정도구(KOSS) 세가지를 사용 하였다. 자료의 통계분석은 SPSS 22.0 을 이용하여 실시 전 대조군과 실험군의 동질성과 실시후의 효과성은 독립 t-검정을 사용하였으며, 그룹내의 사전 사후 변화 비 교는 대응 t-검정을 사용하였다. 그리고 원예치료 실시 후 투자수익률(ROI)기법 을 이용하여 원예치료 프로 그램의 경제적 효과성을 알아 보았다. 프로그램실시 후 AAQ 검사의 하위요인인, 기꺼이 경험 하기, 행동 2개 모두에서 매우 유의한 향상을 보였다. 그리고 PWBS 검사 결과에 따르면 하위요인 6개 중에서 자율성, 환경에 대한 통제력, 삶의 목적 긍정적 대인관계에서 매우 유의한 향상을 보였으며, 반면 개인 적 성장 자아수용 2개에서는 유의성이 나타나지 않았다. 또한 KOSS검사에서는 8개의 하위요인 중 직무요구, 직무자율성결여, 관계 갈등, 직무불안정, 조직체계에서는 유의하게 감소한 반면 물리환경, 보상부적절, 직장문화 에서는 유의성이 나타나지 않았다. 이는 스트레스 상 황을 단순하게 인내하거나 부정적인 상황을 회피하고 변화시키는 것이 아니라 스트레스원 그 자체를 그대로 경험하고 수용할 것을 강조하 는 수용전념 치료의 맥락을 원예활동으로 전환하여 체험과 토론을 통하여 AAQ와 PWBS의 향상으로 직무스트레스 감소를 보인 것으로 판단된다. 마지막으로 투자수익율 (ROI) 분석을 통하여 원예치료 프로그램의 경제적 효과성을 알아본 결과 투자대비 109%라는 수익률이 산출되어 경제적으로도 좋은 효과가 있는 것으로 나타났다. 따라서, ACT 기반의 원예치료 프로그램 은 연구직 직장인의 직무 스트레스를 감소시키는데 짧은 시간 내에 즐거움과 동시에 치료적 효과를 누릴 수 있는 효과적인 방법 이라고 판단된다.