台灣合夥型會計師事務所人力資本槓桿與業務結構配適對財務績效之影響

林志遠

doi:10.6846/TKU.2008.00976

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College of Management > In-service Master's Program, Department of Accounting
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台灣合夥型會計師事務所人力資本槓桿與業務結構配適對財務績效之影響

Fitness effects of Human Leverage and Business Structure on Financial Performance of Accounting Firms in Taiwan: A Case of Partnership Pattern

林志遠 , Masters　　Advisor：張寶光;陳心田　　

繁體中文 DOI： 10.6846/TKU.2008.00976

人力資本槓桿；非審計服務；財務績效；會計師事務所； Human capital leverage ； Non-auditing business ； Financial performance ； Partnership accounting firm

Abstract │ Reference (85) │ Times Cited (1) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

This research is to study how the human capital leverage and the goodness of fit of the business structure will influence on the financial performance in predominant accounting firms of partnership pattern in the market of audit services.
     By adopting the data of “Survey on the Business of Accounting Firms” done by the Department of Statistics, Ministry of Finance and Financial Supervisory Commission, covering from 2002 to 2005, and analyzing through two-way ANOVA test, we have discovered several issues as follows. Firstly, the human capital leverage influences negatively on the financial performance of accounting firms. The implicit cost of human is the critical factor affecting on the financial performance of accounting firms which play importance on the human.
     Secondly, under the same level of business structure, the lower human capital leverage will result in higher financial performance. In collocation with the business structure where non-audit services take up higher percentages, the lower human leverage will produce the relatively highest financial performance. Even after considering covariances of the size, the age, the number of branches and employee benefit, the result is not significantly impacted. It is thus perceived to be quite stable.
     Through this article we try to make up the insufficiency of documents probing into influences that the human capital leverage has on the financial performance. The practical result also can provide the management implication to policymakers of accounting firms, that is the highest financial performance will be achieved by the best collocation of human input, leverage degree and further the type and structure of services provided.

Reference ( 85 ) 〈TOP〉

行政院金融監督管理委員會，2004-2007，中華民國台灣地區會計師事務所服務業調查報告。
連結：
李柏陞，2002，會計師事務所績效決定因素之探討，靜宜大學會計學系碩士論文。
連結：
Abernethy, M. A. and J. U.Stoelwinder 1995. The role of professional control in the management of complex organizations. Accounting, Organizations and Society 20(1): 1-17.
連結：
Amit, R. and P. J. H. Schoemaker 1993. Strategic assets and organizational rent. Strategic Management Journal, 14: 33-46.
連結：
Baker, W. E., R. R. Faulkner and G. A. Fisher 1998. Hazards of the market: the continuity and dissolution of interorganizational market relationships. American Sociological Review 63(2): 147-177.
連結：

Times Cited (1) 〈TOP〉

黃怡如(2013)。我國會計師產業人力資本影響因素分析。淡江大學會計學系碩士在職專班學位論文。2013。1-101。

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