當責為近年企業管理者所注重的管理議題，管理者期望員工有承擔責任的能力與意願，同時展現工作敬業度與主動行為，進而提升企業的競爭力。但承擔責任的同時，亦帶來相對的壓力與不確定性，因此本研究探討組織氣候-知覺組織目標明確程度、知覺組織績效回饋，以及個體獲取資源-資源資訊取得、知覺組織福祉在感受當責對工作敬業度、主動行為影響上的調節效果。
本研究以紙本及線上問卷調查法進行便利抽樣，共計回收有效問卷426份，並使用SPSS統計軟體進行分析。研究結果發現：
(1)感受當責對於工作敬業度、主動行為有顯著正向影響。
(2)對於40歲以上或年資較長的員工，個體獲取資源能夠正向調節感受當責對工作敬業度或主動行為的正向影響。
(3)對於資深員工或資訊科技業工作者而言，知覺組織績效回饋在感受當責對工作敬業度的影響上產生了負向調節效果。
綜合上述研究結果，本研究提出管理意涵及未來研究建議，鼓勵企業針對不同背景的員工給予不同的管理方式，以發揮員工的最大潛能與最佳表現。

Recently, accountability is a management issue that managers pay attention to. Managers expect employees to have the ability and willingness to take responsibility, and at the same time show work engagement and proactive behavior to enhance the competitiveness of enterprises. However, while taking responsibility, it also brings pressure and uncertainty to employees. Therefore, this study explores the moderation effect of organizational climate: perceived the clarity of organizational goals, perceived organizational performance feedback, access to resources, and perceived organizational well-being.
In this study, a questionnaire survey was conducted, a total of 426 valid questionnaires were collected and analyzed by SPSS. The results of the study found that:
(1) Felt accountability has a significant positive impact on work engagement and proactive behavior.
(2) For employees over 40 years of age or older, their access to resources will positively moderate the positive impact of work engagement or proactive behavior.
(3) For senior staff or for IT industry workers, their perceived organizational performance feedback has a negative moderating effect on work engagement.
Finally, this study proposes management implications and future research suggestions, and encourages managers to have different management strategy to employees of different backgrounds in order to maximize their potential and performance.

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