臺灣博碩士論文加值系統

台灣地區會計師事務所之人員流動率居高不下，在人力密集的產業中，高離職率將使人力資本的風險提高，進而影響其服務績效。本研究旨在探討智慧資本中組織資本在人力資本與顧客資本間的中介效果，認為經由組織資本的建立，可降低台灣地區會計師事務所中因人員流動所造成的人力資本不確定性。本研究以問卷的方式蒐集109位目前任職於台灣地區會計師事務所專業審計人員之資料，以因素分析及結構方程模型分析樣本中人力資本、組織資本及顧客資本與服務績效間之關聯性，研究結果顯示，組織資本對於人力資本及顧客資本之中介效果為完全中介、顧客資本則部分中介組織資本及服務績效，綜合上述關係可證實組織資本之重要性，人力資本若經由組織資本進而影響顧客資本成立時，人力資本將透過組織資本對顧客資本產生影響。

Title: The Impacts of Intellectual Capital and Service Performance in Taiwan’s Certified Public Accountant Firm

The turnover rate of certified public accountant firms in Taiwan is staying at the top. In high labor intensive industry, high turnover rate would enhance the risk of the human capital; furthermore, it would influence their service performance. The survey mainly discusses the mediating effect between customer capital and organization capital which is under intellectual capital. From former reference, it believes that the establishment of organization capital can decrease the uncertainty of human capital of the certified public accounting firms in Taiwan because of the staff mobility. In the research, we use questionnaires to collect from 109 vocational auditors who are in office in Taiwan’s C.P.A. firms. Make good use of factor analysis and Structural Equation Modeling analysis to analyze the relationship of human capital, organization capital, customer capital and service performance with these samples. The research reveals that the mediating effect of organization capital between human capital and customer capital are complete mediation; besides customer capital is partial mediation between organization capital and service performance. To sum up, we can confirm the significance of organization capital. If human capital can affect customer capital through organization capital, human capital will using organization capital to influence customer capital.

目 錄
摘 要 i
目 錄 iii
表目錄 vi
圖目錄 vii
第一章 緒論 1
1.1 研究背景 1
1.2 研究動機 4
1.3 研究目的 6
1.4 研究流程 7
第二章 文獻探討 9
2.1台灣地區會計師事務所概況 9
2.1.1台灣地區會計師事務所經營狀況 9
2.1.2台灣地區會計師事務所經營規模 12
2.1.3台灣地區會計師事務所從業人員 13
2.2組織學習理論 16
2.3服務利潤鏈(Service-Profit Chain) 21
2.4服務績效 23
2.5智慧資本(Intellectual capital) 25
2.5.1智慧資本之定義 25
2.5.2智慧資本的內涵 28
2.5.3智慧資本與服務績效間關聯性之相關研究 35
2.5小結 39
第三章 研究設計與方法 41
3.1假設建立 41
3.1.1人力資本、組織資本與員工服務績效 41
3.1.2人力資本、顧客資本與員工服務績效 43
3.1.3顧客資本與組織資本之中介效果 44
3.1.4小結 46
3.2研究變數與樣本資料分析 46
3.2.1研究變數 47
3.2.2控制變數 53
3.2.3研究樣本 53
3.2.4信度分析 55
3.3研究方法與模型 56
3.3.1因素分析 56
3.3.2研究模型 57
第四章 研究結果分析 61
4.1敘述性統計與相關係數分析 61
4.2人力資本、組織資本對服務績效之影響 64
4.3人力資本、顧客資本與服務績效 66
4.4人力資本、組織資本、顧客資本與服務績效 68
4.4.1人力資本、組織資本與顧客資本之關聯性 68
4.4.2組織資本、顧客資本與服務績效之關聯性 69
4.5小結 71
4.5.1直接效果彙總 71
4.5.2中介效果彙總 72
第五章 結論與建議 73
5.1研究結果彙總 73
5.2研究結論 74
5.3後續研究建議 77
參考文獻 78
附錄 研究問卷 94

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