本研究目的為探討職場靈性,工作投入與感知組織支持在企業併購下的關係。設立假設去檢測職場靈性與組織投入之關係，以及感知組織支持是否有調節效用。
本研究採取量化研究，共有281份有效樣本，階層式回歸被用來檢測假設，結果指出職場靈性與工作投入是正相關，感知組織支持對職場靈性與組織投入有調節的效果，由此推論，組織給予員工越多的支持，員工便能更加投入他們的工作並發展與組織目標切合的價值。

The purpose of this study was to examine the relationships among workplace spirituality, job involvement and perceived organizational support under the Merge and Acquisition (M&A) circumstances. Hypotheses were to test the relationship between workplace spirituality and job involvement and the moderating effect of perceived organizational support.
This study used a quantitative approach. A total of 281 respondents were valid sample. Hierarchical regression analysis was used to test hypotheses. The result indicated that workplace spirituality was positively related to job involvement, and perceived organizational support had a moderating effect on the relationship between workplace spirituality and job involvement. In conclusion, more support provided by the organization the employees were more involved in their work and create their own value with the organization.

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