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題名:台灣會計師事務所人力資本與經營績效關係:經營策略之調節角色
作者:鄭碧月
作者(外文):Pi-Yueh, Cheng
校院名稱:國立雲林科技大學
系所名稱:會計系
指導教授:陳燕錫
學位類別:博士
出版日期:2015
主題關鍵詞:人力資本經營績效經營策略會計師事務所Human CapitalOperating PerformanceBusiness StrategiesAudit Firms
原始連結:連回原系統網址new window
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美國發生恩隆弊案後,各企業為確保上市公司財務報表簽證的品質,美國審計市場變得日益競爭。近年來,台灣的會計師產業面臨許多環境的變化,也變得愈來愈競爭。過去的研究指出人力資本會影響組織的績效,而且,經營策略對組織經營績效的影響亦扮演重要的角色。本研究首先檢驗,台灣會計師事務所的人力資本(員工教育程度、員工工作經驗、員工教育訓練與員工專業證照等四項)與其經營績效的關係;其次,比較不同類型之會計師事務所,其人力資本與其經營績效的關係是否有差異;最後,不同類型之會計師事務所,其經營策略在人力資本與經營績效關係之調節效果。
本研究樣本取自行政院金融監督管理委員會之「會計師事務所服務業調查報告」。資料來源期間自民國81年至民國101年。所有涉及金額之變項,都經消費者物價指數(General Consumer Price Indices)調整。為使樣本更真實表達會計師事務所真實營運概況,在剔除利潤率小於負1或大於正1、及資料不全者後,樣本數共計14,007筆。會計師事務所分為全國型、區域型及地方型三類型;經營策略區分為分析型、防禦型及探勘型三種經營策略。實證分析後得到以下結果,首先,當不考慮經營策略類型時,人力資本四個項目中,僅有專業證照及教育訓練會正向顯著影響會計師事務所之經營績效,教育程度及工作經驗二個項目顯示部分顯著及未達顯著影響經營績效。進一步考慮事務所的經營策略之調節效果時,顯示僅有地方型會計師事務所的經營策略,會調節人力資本與經營績效的關係。實務方面,指出不同類型會計師事務所管理者,面對不同類型的會計師事務所,如何運用人力資本的品質,並採取適合的經營策略,方可提升會計師事務所的經營績效。
After Enron, the U.S. audit market has become increasingly competitive in order to ensure the quality of listed companies' financial statements. Recently, Taiwanese auditing industry is also facing dramatic changes and becoming very competitive. Previous researches indicate that human capital affects the performance of an organization. Moreover, business strategies adopted by the organization also play an important role in performance. In the landscape of economy around audit market, there are four objectives in this study. First one is to test the relationship between firm's human capital (such as education, work experience, professional training and licenses) and operating performance in Taiwan auditing industry. Second, this study compares different types of audit firms regarding the relationship between their human capital and operating performance. Finally, this study examines the moderating effects of business strategies on the relation between human capital and operating performance among different types of audit firms.
In this study, Empirical data are from 1992 to 2012 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan. All monetary variables are adjusted by the Consumer Price Indices to account for inflation. The final sample consists of 14,007 firm-year observations after excluding observations (1) newly established in the survey year, (2) with dependent variables having value more or less than three standard deviations away from their means, and (3) with no revenues or no expenditures. Audit firms are classified into three types, including national, regional and local. Further, in terms of business strategies adopted by audit firms, total samples are categorized into three subsamples: analysts, defenders and prospectors. Empirical results are as follows. First, both licenses and professional training have significantly positive impacts on the operating performance of audit firms, while educational level and work experience show partial or no significant impact on operating performance. Further, business strategies moderate the relationship between human capital and operating performance only for local accounting firms. With the findings obtained, this study suggests that audit firms should clearly position their audit markets and then fully utilize their human capital available to implement appropriate business strategies to enhance operating performance.
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