- 學位論文
我國會計師事務所之經營策略、人力資源管理策略與組織績效關聯性之研究
A Study of the CPA Firms’ Relationship among Business Strategy, Human Resources Management Strategy, and Organizational Performance
摘要
論文提要內容： 本研究主要在探討我國會計師事務所之經營策略與人力資源管理策略類型為何、經營策略與人力資源管理策略之關係，以及經營策略、人力資源管理策略之相互配適與組織績效之關係。 本研究以94年度「會計師事務所服務業調查報告」所列之正常有效樣本計801家事務所為研究對象。問卷填答者為各會計師事務所所長或負責人。回收有效問卷為96份，有效問卷回收率為11.99％。本研究使用描述性統計分析、信度分析、因素分析、集群分析、區別分析、單因子變異數分析、卡方檢定、Scheffe多重比較檢定對研究資料進行分析。本研究結果如下： 一、 會計師事務所採行不同之經營策略，其組織績效表現並沒有顯著的差異。 二、 會計師事務所採行不同之人力資源管理策略，其組織績效表現有顯著的差異。 (一)在財務績效表現方面，累積型策略顯著優於協助型策略且輕微顯著優於效用型策略。 (二)在非財務績效表現方面，累積型策略顯著優於效用型策略。 三、會計師事務所會因經營策略不同而有不同之人力資源管理策略。 (一) 採行探勘者策略之事務所會傾向採行累積型策略。 (二) 採行分析者策略之事務所會傾向採行累積型策略。 (三) 採行防禦者策略之事務所會傾向採行效用型策略。 四、有策略配適關係（防禦者/累積型、分析者/協助型、探勘者/效用型）之會計師事務所其組織績效表現並沒有顯著優於無配適關係之事務所。
並列摘要
The major purpose of this study is to examine the types of business and human resources management strategies to be adopted, and the relationship among the different strategies, fitness, and the organizational performances of CPA firms in Taiwan. The standard sample consists of 801 firms. A total of 96 effective questionnaires are collected, and the rate of collection is 11.29%. Through descriptive statistics, reliability analysis, factor analysis, cluster analysis, discriminant analysis, one-way ANOVA analysis, Chi-square test, and scheffe test, the empirical study shows the following results: 1. When CPA firms adopt different business strategies, there is no significant difference in their organizational performances. 2. When CPA firms adopt different human resources management strategies, there are some significant differences on their organizational performances. （1）Accumulation HR strategy will enjoy better financial performance than facilitation and utilization HR strategies. （2）Accumulation strategy will enjoy better non-financial performance than utilization HR strategy. 3. The CPA firms will have different types of human resources management strategies if they adopt different types of business strategies. （1）Firms which adopt prospector business strategy will be more likely to perform accumulation HR strategy. （2）Firms which adopt analyzer business strategy will be more likely to perform accumulation HR strategy. （3）Firms which adopt defender business strategy will be more likely to perform utilization HR strategy. （4）CPA firms that possess the fit relationship of business strategy and human resources management strategy do not enjoy significantly better organizational performance than those that adopt a non-fitness approach.