本研究旨在探討會計師界與企業界招募新進會計或審計人員時考量的 因素，並比較各因素的相對重要性，分析之因素共分為兩類-一般選擇因素與個 人特質因素。本研究以125位會計師事務所招募人員及95位上市公司高階主管為 問卷測試對象，採用簡易排序法與層級分析法，嘗試瞭解招募者甄選考量之因素 及決策過程如何評比各個因素。實證結果顯示，不論一般選擇因素或個人特質因 素均拒絕受試者隨機填答之虛無假說。就簡易排序而言，在一般選擇因素方面， 會計師界頗側重新進人員的在校成績，企業界則認為面談表現最重要，其次才是 會計成績，有趣的是會計師事務所最不重視工作表現因素，而企業界卻將此列為 第三重要。校內活動參與就事務所及企業界受試者言，被視為較不重要的評量因 素。在個人特質方面，兩群受試者均認為團隊合作最重要，溝通能力、工作期許 與人際關係次之，而性別因素則最不重要。就層級分析的排序而言，在一般選擇 因素方面，實證結果指出，事務所受試者較重視會計成績與面談表現，其次是學 業成績，最不重視校內活動參與;企業界最重視工作表現、面談表現，然後才是 會計成績，與簡易排序法一樣，最不重視校內活動參與。而個人特質方面，會計 界與企業界均重視團隊合作、溝通能力與人際關係，性別因素同樣被認為最不重 要。比較簡易排序與AHP排序發現，會計師樣本群有4/6的一般選擇因素與3/9的 個人特質因素，兩種排序結果其一致性，而企業界則有4/6的一般選擇因素與6/9 的個人特質因素排序結果具一致性。惟進一步以Satty(198O,1990)的一致性指標與 一致性比率檢定，將不一致樣本刪除後，無論是一般選擇因素或是個人特質因素 在簡易排序與AHP排序比較上幾乎沒有差異，亦即受試者對甄選要素重要性的排 序與實際甄選決策之考量相同。

　　　　　The purpose of this paper is to examine the factors that are considered important in the selection process of entry-level accountants. Both simple rankings and Analytic Hierarchy Process(AHP) rankings were employed to investigate if actual process subjects use for recruiting is different from the process they report they use. Using questionnaire survey, this paper collected 125(95) useful responses from CPA firms (listed companies) with response rate about 25. The empirical results indicate that both CPAs and managers (of listed companies) agreed on the relative importance of the general selection factors and specific personal characteristics. As to the simple ranking, CPAs rank accounting GPA as the most important general selection factor while mangers emphasize interview performance. Both groups consider team works, communication skill, interpersonal skill and motivation are important specific personal characteristics. The results from AHP show that CPAs still prefer accounting GPA, while managers prefer prior work experience. Campus involvement was ranked the least important general factor by both groups. Similar to simple rankings, both groups consider team works, communication skill, interpersonal skill and motivation are important specific personal characteristics. Comparing simple rankings with AHP, this study finds that statistically significant agreement exists on only 4 of the 6 general factors and 3(6) of the 9 personal characteristics for CPAs (managers) group. This finding indicates that respondents did not use the rankings in the selection decision that they report they use. However, after deleting the sample that do not satisfy Satty's consistency index criteria, the relationship exists between simple ranking and AHP rankings of general factors and personal characteristics.