垂直性別配適對合夥型會計師事務所財務績效之影響

近年來女性參與勞動力的比率逐漸上升，也凸顯出女性參與勞動後對組織性別配適之重要性，因此，性別配適的議題越來越受到實務與學術研究的重視；性別配適可區分為水平性別配適以及垂直性別配適，過去研究多著重於水平性別配適，相較之下，垂直性別配適仍處於起步階段，加上其對專業組織而言為重要，故本研究主要以專業組織為研究對象。本研究有兩個主要目的，其一為探討事務所合夥人的性別差異對事務所財務績效之影響，其二為探討事務所合夥人與員工性別的不同配適對事務所財務績效之影響，研究樣本選自2002年至2015年共14年「會計師事務所服務業調查報告」中臺灣合夥型會計師事務所的資料。研究結果發現：(1)全女性合夥人之會計師事務所財務績效較合夥人全為男性之會計師事務所財務績效佳；(2)合夥人與員工性別配適，異性配適其財務績效較同性配適之財務績效佳。本研究結果或可供合夥型會計師事務所聘雇員工時或是升遷合夥人時作為額外的參考依據，亦可填補過去研究甚少探討合夥型會計師事務所垂直性別配適之缺口。

關鍵字

垂直性別配適；合夥型會計師事務所；財務績效

並列摘要

In recent years, the participation rate of women in the labor force has gradually increased, and it also highlights the importance of gender matching after women's participation in labor. Therefore, the issue of gender matching is increasingly emphasized by practical and academic research. Gender matching can be divided into levels: horizontal gender matching and vertical gender matching. In the past, research focused on horizontal gender matching, in contrast, there are still few researches on vertical gender matching. However, it was important for professional organizations. Therefore, this research mainly focuses on professional organizations. There are two main objectives of this study. One is to investigate the influence of the gender differences of the firm's partners on the profit performance of the firm, and the other is to investigate the influence of the differences in the gender matching of the firm's partners and employees on the profit performance of the firm. The data used for this thesis are obtained partnership accounting firms from Annual Survey of Accounting Firms in Taiwan, and the sample period is from 2002 to 2015. This study has two major findings：(1) The profit performance of accounting firms of all-female partners is better than that of male accounting firms whose partners are all male; (2) The gender matching of partners and staff, the opposite sex suits their profit performance more homogeneity appropriate profit performance is good. The results of this study may be used as an additional reference for the partnership accounting firms to hire employees or to promote partners. It can also supplement research in the past to discuss the gap in the vertical gender matching of partnership accounting firms.