人力資本、策略聯盟及業務多樣化與記帳士事務所績效的關聯性

The Association between Human Capital, Strategic Alliance, Diversification and Bookkeeper Firm Performance

許玉芬(Yu-Fen Hsu)

指導教授 ： 陳玉麟

中原大學/商學院/會計研究所/碩士(2010年)

https://doi.org/10.6840/cycu201000365

摘要

本研究探討記帳士事務所經營過程中關於人力資本、策略聯盟及業務多樣化等經營策略，對於記帳士事務所收入的關聯性。本研究實證結果顯示，記帳士事務所經驗對於記帳士事務所收入呈顯著正向關聯。此外，多樣化策略對記帳士事務所收入呈現顯著負相關。最後，業務多樣化與記帳士事務所經驗之交互作用於記帳士事務所收入則呈現顯著正向關聯。業務多樣化與大學以上教育程度所占的成員比重之交互作用於記帳士事務所收入則呈現顯著正向關聯。

關鍵字

事務所績效 ； 人力資本 ； 記帳士事務所 ； 策略聯盟

並列摘要

This study is trying to probe into the connections between the performance of a bookkeeper firm, human capital, business alliance strategies, and multi-operations. The result shows that the experience of the bookkeeper firm is significantly and positively associated with the firm’s revenue. Besides, wile the multi-operations present notable negative result, the interactions of multi-operations and experience of the bookkeeper firm positively influence the firm’s revenue. Last, the interactions of multi-operations and the ratio of employees with college degree is positively associated with the firm’s revenue.

並列關鍵字

Bookkeepers Firm ； Alliance Strategies ； Bookkeepers Performance ； Human Capital

參考文獻

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