以層級分析法應用於中小型會計師事務所擇才因素之研究

人力資本乃會計師事務所重要之資產，本研究以層級分析法(AHP)構建出 4個構面及 11個評核指標，進一步分析出各條件之加權權重分數，以釐清優先考量之順序。結果研究發現「自我學習」能力被視為最重要之就業能力，「人格特質」則是排序第二，「職業道德」被選為第三優先考慮準則，而「業務拓展」能力雖然僅排於 11項中第 9名，但這也顯示出中小型會計師事務所朝永續發展過程中，該能力仍會是從業人員關鍵被選用之條件之一。透過本研究分析結果，所得之重要結論為中小型會計師事務所擇人條件最重視的是「基本職能條件」，依序為「專業職能條件」、「相關學歷經歷」，最後則是「其他期望條件」此外，從業人員的相關能力除了須要與時俱進的自我學習與充實外，更應於在學期間即進行多元化培養，尤其是在人格特質以及產業倫理道德方面，以利未來對職場任務能夠秉持著應有之職業道德感、獨立性以及相對應之職能，可望提升客戶對事務所之信任感，增強事務所經營永續性及競爭力。

關鍵字

中小型會計師事務所；會計師人力資本；會計師就業環境；會計師就業能力

並列摘要

Human capital is an important asset for accounting firms. This study conducted AHP to construct four dimensions and 11 evaluation factors, further to analyze the total weight score of each condition, and then to clarify the priority of consideration. As a result, the study indicated that the ability of “self-learning” was graded as the most important employability, “personality” was ranked second, and “professional ethics” was selected as the third priority criterion. The ability of “Business development” was ranked 9th out of 11 items, but it plays one of a key role in the process of sustainable development of small and medium CPA Firm. Through the result of this research, the important conclusion is that the relevant abilities of employees should be learned and practiced during school period to be able to uphold the professional ethics and corresponding functions for the workplace tasks in the future. It is expected to increase the level of the client's sense of trust, and enhance the firm's operational sustainability and competitiveness.