| 項目 | 資料 |
|---|
| 卷期Vol. & No. | 第10卷第2期 Vol 10 No. 2 |
| 標題Title | 薪酬與生產技術效率的解釋：性別與層級在台灣會計師產業扮演的角色Explanations of Compensation and Production Technical Efficiency: The Role of Gender and Hierarchy in Taiwan’s Public Accounting Industry |
| 作者Authors | 黃美珠 陳玉麟Mei-Chu Huang Yu-Lin Chen |
| 出版日期Publish Date | 2009-11-30 |
| 摘要Abstract | 本研究採用一階段隨機邊界法來衡量會計師事務所人力資本管 理的生產技術效率，探究性別、層級薪酬差距對事務所生產技術效率 的影響。本研究使用 1998-2000 與 2002-2005 年等合計 7 年的混合資 料，實證結果發現：提高合夥會計師層級的性別薪酬差距，縮短助理 查帳員層級內成員的性別薪酬差距，與擴大助理查帳員到合夥會計師 層級間職位的薪酬差距，將有助於合夥會計師事務所的生產技術效 率，顯示性別與層級確實會影響到會計師事務所生產技術效率與人員 薪酬之間的關係。Utilizing one-stage stochastic frontier analysis (SFA) to measure the production technical efficiency of human capital management, we attempt to explore the association between the compensation and firm efficiency in terms of gender and hierarchy in audit firm. A total of 180 observations in Taiwan provide pooling data for the period from 1998-2000 and 2002-2005. The empirical results suggest that increasing the difference in pay between male and female in partner level, shortening pay gaps between male and female within professional hierarchy, and widening competition effect for professional members pursuing the pay gap between professional position and certified public accountant are more contributory to the production technical efficiency of partnership CPA firms. Both gender and hierarchical differences matter in the relationship between the compensation and CPA firm efficiency. |
| 關鍵字KeyWords | 性別差異、層級差異、生產技術效率、薪酬gender difference, hierarchy difference, production technical efficiency, compensation |
| DOI(全文下載Download) | 10.6675/JCA.2009.10.2.02 |
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