策略性人力資本配置與經營績效之關聯性分析

Analysis on the Relationship between Strategic Human Capital Allocation and Operating Performance

李家琪(Chia-Chi Lee) ； 陳婷惠(Ting-Hui Chen)

《組織與管理》 9卷1期 (2016/02) Pp. 39-88

https://doi.org/10.3966/199687602016020901002

摘要

本文以人力資本配置的觀點，探討臺灣會計師事務所（以下簡稱事務所）產業之經營績效。研究方法採多元迴歸分析，依變數以總執行業務件數、總執行業務收入、淨收入、員工生產力作為經營績效衡量指標；自變數包括員工學歷集中度、各類專業服務人員職務分配集中度、員工年齡層集中度、人力資本槓桿以及員工福利，並以業務客群集中度、事務所成立期間與事務所規模作為控制變數，試圖找出影響事務所經營績效之重要人力資本配置因子。本文實證結果顯示，除各類專業服務人員職務分配集中度對總執行業務件數有顯著負向的影響，員工年齡層集中度對總執行業務件數與總執行業務收入有顯著負向的影響，以及在員工生產力模型之下，人力資本槓桿變數呈顯著負向的影響，其餘員工學歷集中度愈高、人力資本槓桿愈高、員工福利愈好的情況下，事務所整體經營績效愈佳。此外，在控制變數方面，於四個績效模型之下，業務客群集中度愈低、事務所成立期間愈長、事務所規模愈大，整體經營績效亦愈佳。本文結果可作為事務所管理者進行人力資本配置時的參考基準，並制定完備的人力資本實務管理策略，以期能對事務所業務營運與經營績效帶來正面的助益。

關鍵字

人力資本配置 ； 會計師事務所 ； 經營績效

並列摘要

This paper, mainly from the viewpoint of human capital allocation, explores the operating performance of accounting firms (hereinafter referred to as firms) industry in Taiwan. The research method adopts multiple regression analysis; the dependent variables are the total number of implemented business, the total revenue of implemented business, the net revenue and the employee's productivity as the operating performance measurement indices, and to explore the important factors affecting the four performance indices. The independent variables include the employee education concentration, the duties-assigned concentration of professional services personnel, the employee age concentration, the human capital leverage, and the employee benefits; the business client concentration, the firm age, and the firm size are taken as the control variables. This paper tries to find out the important human capital allocation factors influencing firms’ operating performance. The results of this paper show that except that the duties-assigned concentration of professional services personnel has a significant and negative influence on the total number of implemented business, the employee age concentration has a significant and negative influence on the total number of implemented business and total revenue of implemented business, as well as the human capital leverage has a significant and negative influence on the employee's productivity; the remaining independent variables have a significant influence on the four dependent variables. The results imply that when an accounting firm has higher employee education concentration, higher human capital leverage, and better employee benefits, its operating performance will be better. Besides, on the control variables, lower business client concentration, longer firm age, and larger firm size, its operating performance will also be better. The results of this paper can be used as a human capital allocation reference for firms' managers; it can formulate comprehensive human capital management strategy, and hope to provide positive helps to firms’ business operations and operating performance.

並列關鍵字

human capital allocation ； accounting firm ； operating performance

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