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題名:組織結構、薪酬差異與經營績效:以會計師產業為例
作者:楊麗文
作者(外文):Lee-wen Yang
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
學位類別:博士
出版日期:2012
主題關鍵詞:競賽理論組織結構經營績效Organization structureOperating performanceTournament Theory
原始連結:連回原系統網址new window
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本文檢驗會計師事務所的生產組織中,層級(Hierarchies)所扮演的角色,針對層級組織對會計師事務所經營績效是否有所影響進行實證研究。本研究結果顯示規模較大的事務所,金字塔組織層級與事務所淨利間,大部分都呈現負向關係;因此,事務所為取得較高的利潤,應該建立扁平化組織。
本研究針對事務所不同組織層級競爭人數對經營績效之影響進行分析,不同層級間人力資本槓桿變數與經營績效呈顯著正相關。事務所不同層級間競爭人數愈多,事務所的經營績效愈佳。有效率的人力資本槓桿(leverage)產生動態的能力,藉此,事務所可以更新、擴大及調適本身現時的能力,去適應持續性的改變及新委託客戶的需求。並且進一步探討不同層級間平均薪酬差異變數與經營績效之關係,實證結果發現事務所不同層級間平均薪酬差異變數與經營績效皆呈顯著正相關,顯示提高不同層級間平均薪酬差異對經營績效有正面影響。
Knowledge is an asset with increasing returns and is embodied in individuals. This paper examines the role of hierarchies in the human-capital-intensive organization, audit firms. Their Hierarchies allow individuals to leverage their knowledge over time. What is the return of the organization structure? In this paper, we study this question empirically in a context where to explain the connection between organization structure and operating performance.
Empirical results show that the numbers of firm hierarchies are significantly negatively related to performance. Hence, the impact of hierarchy on productivity and earnings distributions in auditing industry is dramatic. Tournament Theory is proposed by Lazear and Rosen (1981) to explain the pay differentials of the organizations. Tournament theory shows that a firm may motivate employees by running competitions for rewards. In the dissertation, we apply this theory to the Taiwanese auditing industry. Empirical tests roughly support the theory. Further, this study attempts to explain the relationship between the number of competitors and operating performance and to examine how compensation differential affects performance. The results show that the influence of competitors on performance is increasingly positive significantly. And the larger the spread between the compensation differentials , the better the operating performance in the audit firms.
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