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題名:資訊科技資本與人力資本對生產力之影響 :台灣會計師產業之實證研究
作者:蔡宗益
作者(外文):Tsung-Yi Tsai
校院名稱:雲林科技大學
系所名稱:管理研究所博士班
指導教授:陳燕錫
楊忠城
學位類別:博士
出版日期:2008
主題關鍵詞:人力資本平均邊際生產收益資訊科技資本會計師產業the public accounting industryinformation technology capitalhuman capitalaverage marginal revenue product
原始連結:連回原系統網址new window
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本論文首先透過經濟生產理論建構會計師產業的生產函數來探討資訊科技資本對台灣會計師產業生產力之影響。同時藉由資訊科技資本與人力資本收益函數來探討資訊科技資本及不同層級從業員工之人力資本品質與數量水準對生產力之影響。
利用台灣「會計師事務所服務業調查報告」資料庫2002年至2005年合夥會計師事務所普查資料進行分析,主要實證結果有兩部份,首先,除小型合夥會計師事務所外,資訊科技資本對會計師事務所生產力有正面的效益,可改善事務所的技術效率,規模愈大的會計師事務所愈有意願投資資訊科技以提昇技術效率。最後,合夥人及部門主管(高階人力)對執業收入的綜效值及平均邊際生產收益均大於專業員工(基層人力)。本論文實證結果可說明面對審計市場日益激烈的競爭,透過資訊科技資本及人力資本的投資,可協助會計師事務所建立較佳的專業能力及服務品質,進而走出一條區隔市場低價競爭的藍海競爭策略。
In recent years, information technology capital and human capital have played a critical role in the public accounting industry. Based on production theory in economics, this paper intends to construct the production function and revenue function in the public accounting industry to evaluate the impact of information technology capital and human capital on the productivity of CPA firms.
The research samples come from the “Census Report of CPA Firms in Taiwan” for the period 2002 to 2005. The major findings include: First, except for small CPA firms, information technology capital has a significantly positive impact on the productivity and technical efficiency of CPA firms. Second, the average marginal revenue product of partners and managers is greater than professionals, and partners and manager create more value added for CPA firms. Both qualitative and quantitative human capital have a significantly favorable impact on operating revenue of CPA firms. These findings justify that information technology capital and human capital can increase CPA firms’ professional ability and services quality in a highly competitive audit market.
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