臺灣博碩士論文加值系統

本研究承襲經濟社會學之觀點，從「組織人口」與「關係人口」的角度來探討我國合夥會計師事務所人口結構中各職類的性別組成與各職類間的性別相異程度對組織績效的影響？為回答上述問題，本研究樣本採自1989年至2003年期間(共計14年，1991年除外)的「台灣會計師事務所服務業調查報告」資料庫中各合夥會計師事務所的組織人口資料，共計2579家會計師事務所納入分析。結果顯示：(1)合夥會計師事務所之執業會計師女性比率愈高，組織績效愈差；(2)合夥會計師事務所之行政人員女性比率愈高，組織績效愈佳；(3)合夥會計師事務所中，執業會計師與專業人員間女性比率性別相異程度愈高，組織績效愈差；(4)合夥會計師事務所中，專業人員與行政人員間女性比率性別相異程度愈高，組織績效愈差。

From the perspective of Economic Sociology, especially that of organization’s demographic composition and relational demography, this research examines the relationship between the similarities of gender mix among job types and the organizational performance in partnership accounting firms in Taiwan. This research collects organizational demography data from The Report of Accounting Service Firms in Taiwan, dating from 1989 to 2003 (excluding 1991) for the analysis, totaling 2579 firms. The results show that (1) the higher the percentage of female accountants, the worse the organizational performance; (2) the higher the percentage of female administrative staff in the organization, the better the organizational performance; (3) the more dissimilar between the percentage of female mix of accounts and that of the professionals in the firm, the worse the organizational performance; (4) the more dissimilar between the percentage of female mix of the professionals and that of the administrative staff in the firm, the worse the organizational performance.

目錄
論文指導教授推薦書.................I
論文口試委員審定書.................II
明志科技大學學位論文授權書.................III
碩博士論文電子檔案上網授權書.................IV
誌謝................. V
中文摘要................. VI
英文摘要................. VII
目錄 .................VIII
表目錄 ................. X
圖目錄 ................. XI
第一章 緒 論 ................. 1
1.1研究動機 ................. 1
1.2研究問題 ................. 3
1.3章節架構 ................. 5
1.4研究流程 ................. 6
第二章 文獻探討 ................. 7
2.1什麼是專業服務型組織 ................. 7
2.2組織人口與組織績效 ................. 13
2.3關係人口與組織績效 ................. 15
2.4文獻評述 ................. 18
第三章 研究方法 ................. 20
3.1研究架構 ................. 20
3.2研究假說 ................. 21
3.3變項衡量 ................. 24
3.4樣本說明 ................. 27
第四章 分析與討論 ................. 28
4.1變項之敘述性統計分析 ................. 28
4.2各控制變項對組織績效的影響................. 32
4.3性別組成對組織績效的影響................. 33
4.4各職類間人口的性別相異程度對組織績效的影響 .................36
第五章 結論與未來研究方向 ................. 39
5.1結論 ................. 39
5.2管理意涵 ................. 40
5.3未來研究方向 ................. 42
參考文獻 ................. 43
一、中文文獻 ................. 43
二、英文文獻 ................. 43

表目錄
表2.1 服務的定義 ................. 8
表2.2 服務的特性 ................. 9
表3.1 控制變數定義表 ................. 26
表4.1 變項之敘述統計分析 ................. 29
表4.2 各變項間的相關係數矩陣表................. 30
表4.3 組織人口與關係人口對組織績效之影響.................31

圖目錄
圖1.1 研究流程................. 6
圖3.1 研究架構................. 21

參考文獻
一、中文文獻
1.財政部統計處編印(1989-2003)，中華民國台灣地區會計師事務所服務業調查報告。
2.蘇國賢、陳心田、葉匡時(1999)，「人口結構與組織績效：台灣企業之分析」，臺大管理論叢，10(1)，頁1-36。
3.劉麗文、楊軍(2001)，服務業營運管理，臺北市 : 五南。
4.關復勇(1998)，「人員服務接觸中顧客滿意之研究」，中華民國商業流通研討會會議論文集，高雄技術學院，頁40-52。

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