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研究生:陳建邦
研究生(外文):Cheng-Pang Chen
論文名稱:美國會計師事務所之績效評估
論文名稱(外文):A Study of the Performance Evaluation of Accounting Firms in the United States
指導教授:王維康王維康引用關係
學位類別:碩士
校院名稱:元智大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2009
畢業學年度:97
語文別:中文
論文頁數:49
中文關鍵詞:會計師事務所資料包絡分析集群分析多元尺度分析截斷式廻
外文關鍵詞:Accounting firmsData envelopment analysisCluster AnalysisMultidimensional ScalingTruncated regression
相關次數:
  • 被引用被引用:6
  • 點閱點閱:313
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  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
本文採用資料包絡分析法(Data Envelopment Analysis, DEA),研究2007年美國前一百大會計師事務所之經營績效之效率,並採用CCR分析模式,來探討績效評估模式之效率值結果,並分別以規模別及地區別來加以分析其技術效率。再以三項投入項及四項產出項的效率分解值加以標準化後,進行集群分析(Cluster Analysis)及多元尺度法(Multidimensional Scaling, MDS)探討各會計師事務所之效率優勢。此外隨著經營策略與規模的調整及市場供需的變遷,會計師事務所在不同期間的技術效率可能有所變化,因此本研究將採用創新二階段之截斷式廻歸 (Truncated-Regression, TR)分析其不同效率,其結果顯示業務集中度變動、會計師占總員工人數的比例和分支機構等外部環境變數,是顯著的影響會計師事務所效率表現不同的主要因素。
To investigate production performance of top 100 of accounting firms in the United States from the year of 2007, we apply the data envelopment analysis (DEA) method. And use the CCR model to discussion different modes of assessment of the efficiency of performance analysis, and each other to the difference between the scale of their technical efficiency. Again with three inputs and four outputs of the efficiency of decomposition to be the standard value for the cluster analysis and multidimensional scaling (MDS) method of accounting firms to explore the efficiency of different strengths. In addition with the business strategy and adjust the scale and market supply and demand changes in accounting firms at various stages of technical efficiency may change, this study used the truncated regression (TR) to analysis the different efficient, the results show that business concentration changes, accountants total proportion of the number of employees, branch offices, such as the external environment variables, accounting firms are a significant impact on the efficiency of the performance of different factors.
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 5
1.3 研究架構 6
1.4 研究流程 7
第二章 文獻探討 8
2.1 美國會計師的現況 8
2.1.1 美國會計師產業之發展 8
2.2 會計師事務所的績效相關研究 12
2.2.1 國內相關文獻 12
2.2.2 國外相關文獻 17
第三章 研究設計 21
3.1 研究對象 21
3.2 變數選取 24
3.2.1 變數定義 24
3.2.2 敘述性統計分析 24
3.2.3 相關性分析 25
3.3 資料包絡分析方法論 27
3.4 截斷廻歸分析 29
第四章 實證結果分析 30
4.1技術效率分析與效率分解 30
4.2 多變量分析 34
4.2.1 集群分析(Cluster Analysis) 34
4.2.2 多元尺度法(Multidimensional Scaling,MDS) 37
4.3 外生變數 40
4.3.1 變數之定義 40
4.3.2 廻歸之分析結果 40
第五章 結論與建議 43
5.1 結論 43
5.2 研究限制 43
5.3 未來研究建議 43
參考文獻 45
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