金融海嘯過後,會計師產業受到市場衝擊影響,會計師事務所該如何提升自身競爭優勢成為最大課題。有鑑於此,本研究按其市場區隔型態之不同,探討會計師事務所員工經驗與經營績效之影響,並進一步分析員工教育程度與員工教育訓練是否對員工經驗與經營績效之關聯性產生調節效果。 本研究結果顯示,員工經驗比較有助於對中小型會計師事務所整體利潤的提升,但不論大型與中小型會計師事務所,擁有愈多經驗豐富的員工,均會降低事務所每位會計師的利潤。雇用經驗豐富且高學歷的員工,對大型會計師事務所而言,可抵銷員工經驗對事務所每位會計師的利潤之負向影響;對中小型會計師事務所而言,員工的經驗愈豐富,且學歷愈高,代表較高的人事成本,反而降低事務所整體績效,但亦可抵銷員工經驗對事務所每位會計師的利潤之負向影響。此外,增強員工的教育訓練,雖然無法提升大型與中小型會計師事務所整體之利潤,但同樣地也會抵銷員工經驗對事務所每位會計師的利潤之負向影響。
Since the financial tsunami, professional accounting industry by the market shocks, therefore accounting firms that how to enhance their competitive advantage is most important. In view of this, according to this study differs from its market segment patterns, investigate the effect of the accounting firm of experienced staff and operating performance, and further analysis of whether the employee education and staff education and training on the relevance of experienced staff and operating performance of the production of regulator effect. The results of this study showed that relatively experienced staff will help enhance the overall profits of small and medium sized accounting firms, but regardless of large and small and medium sized accounting firms, with the more experienced staff, will reduce the profits of per CPA. Employ experienced and highly educated staff, in terms of the large accounting firms, to offset the negative effect of experienced staff to the profits of per CPA; small and medium accounting firms, the experienced staff of more abundant, and higher education, high representative of the personnel costs, but to reduce the firm's overall performance, but also to offsetthe negative effect of experienced staff to the profits of per CPA. In addition, enhance employee education and training, we can’t lift large accounting profit and small and medium sized firms as a whole, but again will offset the negative effect of experienced staff to the profits of per CPA.