美國會計師事務所之績效評估

A Study of the Performance Evaluation of Accounting Firms in the United States

陳建邦(Cheng-Pang Chen)

指導教授 ： 王維康

元智大學/管理學院/會計學系/碩士(2009年)

摘要

本文採用資料包絡分析法(Data Envelopment Analysis, DEA)，研究2007年美國前一百大會計師事務所之經營績效之效率，並採用CCR分析模式，來探討績效評估模式之效率值結果，並分別以規模別及地區別來加以分析其技術效率。再以三項投入項及四項產出項的效率分解值加以標準化後，進行集群分析(Cluster Analysis)及多元尺度法(Multidimensional Scaling, MDS)探討各會計師事務所之效率優勢。此外隨著經營策略與規模的調整及市場供需的變遷，會計師事務所在不同期間的技術效率可能有所變化，因此本研究將採用創新二階段之截斷式廻歸 (Truncated-Regression, TR)分析其不同效率，其結果顯示業務集中度變動、會計師占總員工人數的比例和分支機構等外部環境變數，是顯著的影響會計師事務所效率表現不同的主要因素。

關鍵字

會計師事務所；資料包絡分析；集群分析；多元尺度分析；截斷式廻歸

並列摘要

To investigate production performance of top 100 of accounting firms in the United States from the year of 2007, we apply the data envelopment analysis (DEA) method. And use the CCR model to discussion different modes of assessment of the efficiency of performance analysis, and each other to the difference between the scale of their technical efficiency. Again with three inputs and four outputs of the efficiency of decomposition to be the standard value for the cluster analysis and multidimensional scaling (MDS) method of accounting firms to explore the efficiency of different strengths. In addition with the business strategy and adjust the scale and market supply and demand changes in accounting firms at various stages of technical efficiency may change, this study used the truncated regression (TR) to analysis the different efficient, the results show that business concentration changes, accountants total proportion of the number of employees, branch offices, such as the external environment variables, accounting firms are a significant impact on the efficiency of the performance of different factors.

並列關鍵字

Accounting firms；Data envelopment analysis；Cluster Analysis；Multidimensional Scaling；Truncated regression

參考文獻

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