会计师事务所人力资本与薪资对其经营绩效之影响

知识经济时代,人力资本与薪酬诱因设计是影响会计师事务所经营绩效的关键因素。人力资本与薪酬诱因设计是否随着会计师事务所经营环境竞争日益激烈,而更有助于经营绩效的提高,目前仍缺乏相关证据。有鉴于此,本研究采用2004至2007年「会计师事务所服务业调查报告」之普查资料,探讨会计师事务所人力资本、薪资与经营绩效三者间之关联性。实证发现:实证结果显示,会计师事务所人力资本越高,则薪资水平越高;会计师事务所薪资水平越高,则经营绩效越好;会计师事务所人力资本越高,则经营绩效越好;员工薪资在人力资本与经营绩效间之间扮演着中介之角色。在审计市场环境日益艰困情况下,研究结果可提供会计师事务所的经营者在决策时一个有用之参考。

The Impact of Human Capital and Salary on Operating Performance for Public Accounting Firm

This study investigates the relationship among human capital,salary,and firm operating performance by using regression analysis.Empirical data are obtained from the 2004-2007 Census Report of Public Accounting Firms in Taiwan.Empirical results indicate that,first,the higher the level of human capital,the higher the salary level for public accounting firms.Second,those public accounting firms that pay higher salaries tend to have better organizational performance.Third.higher levols of human capital generall...