面對全球化競爭及科技產業的快速變遷,各大企業視人才為致勝關鍵,而企業人才爭奪戰方興未艾。為了培育員工、留住人才、改善績效及促進組織變革等目的,許多企業已將管理教練技能(Managerial Coaching Skill)視為主管發展的重要職能,因為培育部屬是主管的重大責任。張忠謀曾說過:「當我接任高階經理人之後,就覺得自己最大的責任在教」。面對愈來愈多的年輕世代加入職場,傳統工作價值觀及工作態度已然面臨挑戰,成為主管首要克服的課題。 本研究希望透過Park, Yang & McLean (2008)的管理教練技能五大構面:開放性溝通、團隊取向、重視人性勝於任務、不確定接受性及促進發展的展現,探討部屬認知的管理教練技能與部屬當責認知的關聯性。本研究以某財團法人現職員工進行調查,問卷發放期間為2013年4月10日至2013年5月5日之間,總計發出400份問卷,共回收275份有效問卷。運用統計套裝軟體SPSS20.0 (Statistical Package for the Social Science 20.0) 進行資料分析後,主要發現如下: 部屬所認知到的管理教練技能與部屬的當責認知有正向關聯性,表示部屬所認知到的管理教練技能愈高,部屬的當責認知愈高。 本研究的管理意涵,建議企業重視主管管理教練技能以提升部屬當責認知,讓部屬自動自發承諾,為工作成果承擔責任。後續建議將主管當責列入問卷,並加入工作投入及組織公民行為等變項,讓研究更能應用於管理實務。 Talent development becomes one of the most important issues while enterprises encounter globally industrial competition. In order to develop and retain employees, to increase organizational performance and improve organizational change, the applications of managerial coaching skill in enterprises have become an important competency for supervisors or line managers. Morris Chang, CEO of TSMC, mentioned the main responsibility is to develop employees while he became to be the top management. Furthermore, the different work value and attitude of the young generation is a big challenge for line managers these years. The purpose of this study is to explore the relationships of employees’ perception to managerial coaching skill and accountability by Park, Yang & McLean (2008) of the five dimensions of managerial coaching skill: open communication, team approach, value people over task, accept ambiguity, and facilitate development. This study collected empirical data from employees who have direct supervisor. A total of 275 completed questionnaires were returned from April to May 2013. Results of statistical analyses provided the conclusion as follows: The managerial coaching skill had positive effects on accountability. The more managerial coaching skill that employees perceived, the higher degree of accountability will be increased. This study provides some suggestions and recommendations. We suggest the enterprises should establish managerial coaching system in the organization to provide coaching function, and then help their employees to have higher accountability. Researchers may investigate the relationships among accountability, job involvement and organizational behavior. Also, they may conduct the dyad questionnaires from supervisor and his/her employees’ accountability in the future.