非營利組織的興起，是已開發國家與發展中國家的重要特色之一。現有關於非營利組織的文獻探討，往往都是著重以組織的觀點來檢視，而較少站在員工的角度來討論。由於非營利組織與其他營利組織有著本質上的不同，因此如何來了解非營利組織中員工的工作價值觀，以及其工作的特性來給予適當的激勵顯得相對的重要。
要描述員工與組織的關聯時，組織承諾與組織公民行為是常用的變項，因為許多研究已經證實高度的組織承諾與組織公民行為可以增加組織的運作效能。雖然對於組織承諾以及組織公民行為相關的研究已經很多，但由於研究背景、研究目的以及本質上概念認知的不同，造成研究者在檢測相同的問題時，其研究結果常呈現相當分歧的狀況，而這個問題是現在相關文獻中沒有注意到的地方。

由於上述原因，本研究採行問卷發放的方式，來探討工作價值觀、工作特性、組織承諾與組織公民行為之間的關聯性。而研究對象有二，即同時考慮非營利組織與營利組織。研究結果顯示，不論在營利組織或是非營利組織，工作價值觀、工作特性分別對於組織承諾以及組織公民行皆為有顯著的正向影響。而仔細探究及比較造成這些影響之因素，可以發現在兩種不同類型的機構中，社會性的工作價值觀對於組織承諾以及組織公民行為皆有顯著的正向影響。另外，價值性的承諾對於組織公民行為亦有顯著正向影響。

而單獨就營利組織來說，可以發現工作的回饋性對於組織承諾與組織公民行為有正向影響、工作的完整性對於組織承諾有正向影響、持續性的承諾以及名望性的工作價值觀對組織公民行為有正向影響。而在非營利組織中，工作自主性對於組織承諾及組織公民行為有正向影響;情感性的承諾、外在的工作價值觀以及工作完整性分別對於組織公民行為有正向影響。

The blossoming of non-profit organizations (NPO) is an important characteristic between those developed and developing countries. Most of the related researches about NPO to date have mainly focused on the organization’s point of view. Few studies have focused on the employees’ perspectives. Therefore, understanding the work values of the employees and the job characteristics of a NPO is important to motivate the employees.

Two of the most important attitudinal states to measure the relationships between employees and organizations are organizational commitment (OC) and organizational citizenship behavior (OCB). Studying in OC or OCB along with other variables becomes a trend is due to that many studies have proved that OCB and OC are beneficial for an organization to increase its effectiveness and efficiency. However, because the variety of research targets and variables in use, the results are presented in a mess. This problem has not got considerable attention in related studies.

Questionnaires are used in this study to collect data and to explore the relationship among work values, job characteristics, OC, and OCB. Because most of the related studies use profit organizations as their research objects, in order to solve this bias, participants would include employees of both profit and non-profit organizations simultaneously in this study.

The results of this study indicate that work values, job characteristics have significant influence on OC and OCB in both two types of organizations. With further comparison and examination of the results, we find that in both organizations, social work value has positive influence on OC and OCB, in addition, value commitment also has influence on OCB.

In point of for-profit organizations, it is found that job feedback has significant impact on both OC and OCB. Besides, job identity has positive influence on OC. Finally, continuance commitment and prestige work value have significant influence on OCB.

For NPO, job autonomy has significant influence on OC and OCB. In addition to this, affective commitment, extrinsic work value and job identity have significant influence on OCB respectively.

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