我國會計師事務所人力資源替代性之演變－以合夥型會計師事務所為例

The Evolution of Substitution in the Human Resources of Accounting Firms in Taiwan: A Case of Partnership Pattern

張寶光(Bao-Guang Chang) ； 楊忠城(Chung-Cheng Yang) ； 陳燕錫(Yahn-Shir Chen)

《當代會計》 5卷1期 (2004/05) Pp. 1-23

https://doi.org/10.6675/JCA.2004.5.1.01

摘要

本文探討我國會計師事務所人力資源替代彈性之演變過程，以及會計師事務所生產函數型態之確認。經採我國財政部統計處「會計師事務所服務業調查報告」民國78至89年之資料進行分析後發現，在樣本期間中，我國會計師事務所人力與其他投入要素間存在替代的現象，其替代方向則是漸由人力替代其他之投入要素，其中，尤以大型會計師事務所較為明顯。至於會計師事務所生產函數型態之確認，經以Box-Cox轉換程序檢定後，雖然信賴區間並未明確顯示生產函數之型態，然以長期趨勢言，卻可發現其生產函數係移向可變替代彈性之型態。此一現象，除反映出會計師事務所逐漸重用中高階人力外，研究期間內非審計業務的蓬勃發展亦為潛在的背後原因。

關鍵字

會計師事務所 ； 人力資源 ； 替代彈性 ； Box-Cox轉換程序

並列摘要

The evolution process of elasticity of substitution in the human resources and the function form of production of accounting firms was examined over the Census Report of Accounting Firms in Taiwan during 1989 to 2000. There was substitution between manpower input and other inputs during the sampling period. The other inputs were substituted by manpower gradually. Big-sized accounting firms, in particular, reveal the phenomenon more evident. The identification of the function form of production was achieved through the Box-Cox transformation procedure. In the long run, the production function moved to the form of variable elasticity of substitution although the confidence interval didn't reveal the function form explicitly. These findings manifest that accounting firms gradually employed medium and high level of manpower. During the sampling period, rapid growth of non-audit services in the accounting firms might be the potential drivers also.

並列關鍵字

Accounting firms ； Human resources ； Elasticity of substitution ； Box-Cox transformation procedure

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