在全球化、競爭激烈和資訊科技快速發展的時代，企業面臨著轉捩點。不同世代的價值觀和工作敬業度可能存在差異，並受到成長背景、文化刺激、教育程度和科技能力等方面的影響。理解並因應這些差異，找到適合不同世代的領導和溝通方式，是企業所需做的。企業應展示組織價值觀，激勵不同世代的員工，並透過有效的管理發揮員工優勢，建立跨世代的合作和團隊合作，讓員工達成組織的共同目標。

企業應持續關注世代特徵和價值觀的變化，建立多元且包容性的職場環境，並投資於人才的培養和發展。這些努力有助於企業在競爭激烈的時代中保持競爭力，吸引和留住不同世代的優秀人才。進一步的實證研究可以揭示世代間的差異，並提供對企業管理和溝通方式的洞察和建議。

本研究以X世代、Y世代、Z世代為研究對象，總計發出247份問卷，全部回收為有效問卷，針對此樣本，以因素分析、T 檢定、ANOVA 及迴歸分析等統計方法進行資料分析驗證。

本研究結論如下：
(1) X世代、Y世代、Z世代之個人屬性在工作價值觀、工作敬業度、 共同目標具顯著差異
(2) 員工的工作價值觀對工作敬業度有顯著正向的影響
(3) 員工的工作敬業度對共同目標有顯著正向的影響

關鍵詞：世代、工作價值觀、工作敬業度、共同目標

Differences in values and work dedication among different generations may exist and are influenced by factors such as upbringing, cultural influences, education level, and technological capabilities. Understanding and responding to these differences, and finding suitable leadership and communication styles for different generations, are crucial for businesses. Companies should demonstrate organizational values to motivate employees from different generations and effectively leverage their strengths through management practices, fostering cross-generational collaboration and teamwork to achieve common organizational goals.

Companies should continuously monitor the changes in generational characteristics and values, establish a diverse and inclusive workplace environment, and invest in talent cultivation and development. These efforts help businesses maintain competitiveness in an intensely competitive era and attract and retain exceptional talent from different generations. Further empirical research can uncover generational differences and provide insights and recommendations for effective management and communication strategies in organizations.

This study focuses on the X, Y, and Z generations, with a total of 247 questionnaires distributed, all of which were collected as valid responses. Statistical methods such as factor analysis, t-tests, ANOVA, and regression analysis were employed to analyze and validate the collected data.

The finding of this study is demonstracted as below:
(1) There are significant differences in work values, work dedication, and common goals among individuals of Generation X, Generation Y, and Generation Z.
(2) Employee work values have a significant positive impact on work dedication.
(3) Employee work dedication has a significant positive impact on common goals.

Keywords: Generations, work values, work dedication, common goals.

中文部分
1.    陳思蓓. 2022. '人力資源人員的工作價值觀、工作涉入及其關聯性之研究－以不同世代為調節變項', 國立臺灣師範大學.
2.    林耿毅. 2011. '消費者個性、品牌個性與口碑關聯性之研究－以世代為調節變項', 淡江大學.
3.    邱莉雯. 2010. '不同世代員工之工作態度、專業表現及其關聯性之研究-以台南科學園區某半導體公司為例', 國立成功大學.
4.    陳思蓓, and 林弘昌. 2022. 'X世代和Y世代人力資源人員工作價值觀之差異研究', 科技與人力教育季刊, 8: 1-21.
5.    王嘉瑜. 2012. '台灣職場企業主管、80世代與70世代對80世代員工評價之差異比較', 實踐大學.
6.    張庭禎. 2010. '以社會交換理論探討知識分享意圖', 國立成功大學.
7.    賴映辰. 2022. '中高齡勞動者的世代性對工作特性影響工作敬業度關係深化之效果─兼論認知被尊重程度的差異', 國立中正大學.

英文部分
1.    Huber, Peter, and Hans-Joachim Schubert. 2019. 'Attitudes about work engagement of different generations—A cross-sectional study with nurses and supervisors', Journal of Nursing Management, 27: 1341-50.
2.    Parry, Emma, and Peter Urwin. 2011. 'Generational Differences in Work Values: A Review of Theory and Evidence', International Journal of Management Reviews, 13: 79-96.
3.    Rokeach, M.(1973). The nature of human values. Free press. Saleh, S. D.,& Hosek, J. (1976). Job involvement: Concepts and measurements. Academy of Management Journal, 19(2), 213-224.
http://doi.org/10.5465/255773
4.    Seppälä, P., Mauno, S., Feldt, T., Hakanen, J., Kinnunen, U., Tolvanen, A., & Schaufeli, W. (2009). The construct validity of the Utrecht work engagement scale: Multisample and longitudinal evidence. Journal of Happiness Studies: An Interdisciplinary Forum on Subjective Well-Being, 10(4), 459-481.
5.    Schwartz, Shalom H. 2007. "Measuring Attitudes Cross-Nationally." In. London: SAGE Publications, Ltd.