我國會計師事務所之組織年齡與其績效之關係

The Relationship between Organization Age and Performance of Public Accounting Firms in Taiwan

郭雅芬(Ya-Fen Kuo)

指導教授 ： 張寶光

淡江大學/管理學院/會計學系碩士班/碩士(2005年)

https://doi.org/10.6846/TKU.2005.00481

摘要

近年來，由於劇烈的環境變動，使得會計師生態與經營產生了不少變化。為求永續經營與成長，會計師事務所將隨著組織年齡的增加，視其專業服務經驗的累積及組織特性，在不同生命週期階段調適其業務走向與經營策略。故本研究即以組織生命週期的觀點，探討會計師事務所在經營績效極大化之考量下，其不同生命週期階段審計及非審計服務業務結構之消長及人力資源投入的發展情形，期提供管理者預期組織未來可能面臨的改變，並預先採取適當的策略或因應措施，做為經營的參考，進而提升經營績效。
本研究採用我國財政部「會計師事務所服務業調查報告」資料庫進行分析，依我國會計師事務所執業收入之變動趨勢，將其生命週期劃分為三個階段。以全體會計師事務所樣本為例，組織年齡界於0-12歲為青年期，13-28歲為中年期，29-79歲為老年期，各階段之執業收入及利潤率在青年期逐漸成長，中年期呈現急速成長趨勢、績效最高，亦即隨著組織年齡的增加有逐步上升的趨勢，並隨著事務所進入老年期成長趨於穩定，甚至下降，且不同階段皆具顯著差異，顯示我國會計師事務所存在生命週期現象。經以二因子變異數(Two-way ANOVA)分析影響各階段經營績效決定因素之實證結果，其中生命週期階段與業務結構之交互作用效果顯示，全體及大型事務所隨著組織年齡的增加，其績效會因非審計業務的變動而有所不同，以老年期且非審計業務比例愈高的事務所，其績效愈低，即非審計業務的提供，對事務所經營績效的提升並無顯著效果。而生命週期階段與人力槓桿之交互作用結果，則以中型事務所最為顯著，亦即中型事務所隨著組織年齡的增加，其績效會因人力資源投入的變動而有所不同，績效最高者為中年期且低人力槓桿的事務所。

關鍵字

會計師事務所 ； 組織年齡 ； 組織生命週期 ； 經營績效

並列摘要

The increasingly competitive financial market is changing the world of CPA firms. As the organization age of CPA firms increases, the firms have to adjust the goals and strategies of their operation for different organizational life cycles in order to sustain the development of the firms. Of course, the execution of these adjustments always take into consideration the firms’ accumulated professional experience as well as the characteristics of their organization.
Therefore, this study took a closer look into the organizational life cycle to explore how CPA firms adjust. Specifically, this exploration will focus on: (1) the growth trend of the audit and non-audit services of CPA firms；(2) the human resources CPA firms invested correspondingly. The purpose of this study is to provide a reference point for firm managers so that they can expect the changes that they could be facing and take appropriate measures to cope.
This study analyzed eleven yearly Annual Report of Accounting Firms surveyed by the Ministry of Finance of R.O.C., between 1989 and 2002, and categorized CPA firms’ organizational life cycle into three stages according to the growth trends of the sales of CPA firms. For all the CPA firms in Taiwan, the three stages are: (1) youth—from 0 to 12 years old；(2) middle-age—from 13 to 28；(3) over-the-hill—from 29 to 79.
The analysis found that both the sales and profit rate show a trend of positive growth during the youth stage, a rapid growth during the middle-age stage, and a stable, even negative, growth for the over-the-hill firms. Statistical analysis found significant differences among the three stages, which confirmed that there does exist the organizational life cycle for CPA firms.
Further analysis was carried out, by means of a Two-way ANOVA, to understand the factors affecting the CPA firms’ operating performance for each life cycle stage. The firms’ life cycle stages have an interaction effect with their sales structure (the portion of audit and non-audit services in the total sales). As a whole, all CPA firms’ operating performance will fluctuate with the variation of sales from non-audit services. In terms of the scale of the firms, only large-size firms show this effect. The over-the-hill firms with a higher portion of sales from non-audit services show a low operating performance. In other words, sales from non-audit services did not help elevate CPA firms’ operating performance.
The analysis on the interaction effect between the life cycle stages and human leverage factor found that mid-sized CPA firms show the most significant effect as their organization age increases. The operating performance of these firms is subject to the human resources the firms invest. The highest performers are those middle-aged firms with low human leverage.

並列關鍵字

Public Accounting Firms ； Organization Age ； Organizational Life Cycle ； Operating Performance

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