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研究生:羅俊謙
研究生(外文):Jun-qian Luo
論文名稱:合夥型會計師事務所人力資本與經營績效之關聯性研究
論文名稱(外文):The Association between Human Capital and Operating Performance for Partnership Accounting Firms
指導教授:鄭育書鄭育書引用關係
指導教授(外文):Yu-shu Cheng
口試委員:李丁文劉沂佩
口試委員(外文):Ding-Wen LeeYi-pei Liu
口試日期:2011-06-09
學位類別:碩士
校院名稱:開南大學
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:2011
畢業學年度:99
語文別:中文
論文頁數:50
中文關鍵詞:會計師事務所人力資本資料包絡法經營績效
外文關鍵詞:public accounting firmhuman capitaldata envelopment analysisoperating performance
相關次數:
  • 被引用被引用:3
  • 點閱點閱:253
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
在現今是以「人」為資本的時代,「人力資本」與員工的「教育程度」、「經驗」、「持續進修」和「薪資」是影響到事務所經營績效的因素,然而,以上的因素是否會隨會計師事務所的規模大小,而更有利的提升經營績效是值得探討的議題。因此本研究使用2004至2008年行政院金融監督管理委員會「會計師事務所服務業調查報告」之普查資料,利用tobit和強韌性測試探討會計師事務所的人力資本與經營績效之相關性。實證結果顯示:一、會計師事務所的員工教育程度越好,則經營績效越好。二、會計師事務所的員工經驗愈多,則經營績效越好。三、會計師事務所對員工的持續教育進修花費越多,則經營績效越好。四、會計師事務所的員工薪資越高,則經營績效越好。
在我國目前審計市場艱困的情況下,本研究可以提供會計師事務所經營者對於經營管理決策的參考依據。

This study aims to investigate the performance determinants of partnership public accounting firm. Data envelopment analysis and tobit regression are applied to examine the association between human capital and operating performance. Using the annual data for 903 partnership public accounting firms for the period 2004-2008 the empirical results suggest that, firstly, the higher education level leads to better organizational performance. Secondly, the higher working experience level of employees leads to better organizational performance. Thirdly, the higher continuing education training level of employees leads to better organizational performance. Finally, the higher level of salary leads to better organizational performance. Empirical results obtained in this study not only contribute to the related literature but also provide useful information to practitioners for decision-making.
第一章 緒論 1

第一節 研究動機與目的------------------------------------- ---------------------------------------- 1
第二節 研究主題--------------------------------------------- 3
第三節 研究貢獻--------------------------------------------- ------------------------------------------------- 4
第四節 論文架構--------------------------------------------- ------------------------------------------------- 4

第二章 文獻回顧與假說建立 5

第一節 資源基礎理論------------------------------------------
------------------------------------ 5
第二節 人力資本------------------------------------------------ 6
第三節 會計師事務所人力資本經營績效之關係----------- 8
第四節 會計師事務所員工教育水準與經營績效之關係-- ------- 10
第五節 會計師事務所員工經驗與經營績效之關係------- 12
第六節 會計師事務所持續進修訓練與經營績效之關係-- 14
第七節 會計師事務所員工薪資與經營績效之關係------- 16

第三章 研究方法 18

第一節 資料包絡分析法--------------------------------------- 18
第二節 實證模型與變數定義------------------------------ 21
第三節 資料來源與樣本分類--------------------------------- 24

第四章 實證結果 28

第一節 敘述性統計分析--------------------------------------- 28
第二節 相關係數分析------------------------------------------ 29
第三節 tobit分析結果----------------------------------------- 30
第四節 強韌性測試-------------------------------------------- 33

第五章 結論與建議 35

參考文獻------------------------------------------------------- 37

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