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題名:會計師事務所人力資本與經營效率:考慮生命週期與市場區隔
作者:黃一菁
作者(外文):I-Ching Huang
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:2013
主題關鍵詞:會計師事務所組織生命週期經營效率人力資本資料包絡分析法(DEA)Organizational Life CycleAudit FirmsOperating EfficiencyHuman CapitalData Envelopment Analysis (DEA)
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本研究從組織生命週期的理論架構,探討不同市場區隔下,會計師事務所的經營效率以及與人力資本之關聯。全體樣本會計師事務所依市場區隔分成大型、中型及小型事務所三組樣本,再分別劃分為青年期、成年期及老年期等三個生命週期階段。各類型樣本事務所之經營效率以資料包絡分析法(DEA)衡量,並以Tobit迴歸模式來觀察人力資本與經營效率在各個不同生命週期間之關聯。實證資料來自我國金融監督管理委員會自1992年至2010年的「會計師事務所服務業調查報告」。實證結果顯示,事務所的經營效率大型優於中型,而中型又優於小型。在相同市場區隔內,事務所的經營效率在不同生命週期階段間並未存在顯著差異;而在相同生命週期階段,不同市場區隔之會計師事務所,其經營效率則存在差異。影響效率之人力資本因素中,與經營效率有顯著正向關係者,在大型事務所為員工教育程度,中型事務所為員工工作經驗及員工訓練費,至於小型事務所則為員工訓練費。若進一步以生命週期來區分,顯著有利於效率之人力資本因素在每一市場區隔之生命週期階段並不相同。本研究的結果不僅可補充事務所經營效率相關研究之文獻,同時可提供事務所在經營、管理決策上之參考,具有重要管理意涵。
This study investigates the relationship between human capital and operating efficiencies of Taiwanese audit firms in different market segments at varied life cycle stages. Total sample audit firms are divided into large, medium, and small firms in terms of market segment. This study further partitions each subsample audit firms into three life-cycle stages: young, adult, and old stages. Operating efficiency of audit firm is measured by the Data Envelopment Analysis (DEA) method. Tobit regression model is employed to investigate the operating efficiencies and their relationships with human capital variables at different life-cycle stages for each market segment. Empirical data are obtained from 1992 to 2010 Survey Report of audit firms in Taiwan, published by the Financial Supervisory Commission. Empirical results show that operating efficiencies of large firms are higher than that of medium firms, and the operating efficiencies of medium firms are higher than that of small firms. Operating efficiencies across different life cycle stages are not significantly different within the same market segment. However, operating efficiencies vary in different market segments of audit firms within the same life cycle stage. For large audit firms, education is the only human capital that is significantly positively related to operating efficiency. Working experience and training positively relate to operating efficiency for medium firms and training for small firms. The human capitals that have significantly positive relationship with operating efficiency vary across different life cycle stages when we observe further within the same market segment. Our findings not only contribute to the literatures of operating efficiency of audit firms but also provide the practitioners of audit firms with useful information for their operating decision-making.
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