本論文主要目的是探討單獨開業會計師事務所業主與員工性別組合對其利潤績效之影響。本論文試圖以女王蜂理論，將業主性別對企業經營績效影響的課題，延伸至業主性別與員工性別之組合對企業經營績效之影響。本論文以台灣1992年至2008年所發行之「會計師事務所服務業調查報告」為樣本資料，研究有兩個主要發現，其一為獨資型會計師事務所女性員工比例偏多的利潤績效會較低，其二為以女性為業主的獨資開業會計師事務所，在女性員工比例偏多時其利潤績效最低。研究結果除可供會計師產業，尤其是獨資型的會計師事務所的管理階層做為相關決策的參考外，由於會計師產業係專業服務業的一種，故對於專業服務業的其他次產業，如律師事務所或管理顧問公司等的管理階層亦具潛在的參考性。

The purpose of this thesis is to explore the impact of gender composition between owners and employees in the sole-proprietor accounting firm on its profit performance. Based on the Queen Bee Syndrome, we attempt to extend prior literature simply discussing owners’ gender on profit performance by discussing the gender composition of owner and employees on profit performance. The data used for this thesis are obtained from Annual Survey of Accounting Firms in Taiwan, and the sample period is from 1992 to 2008. The study has two major findings. First, the higher proportion of female employees, the sole-proprietor accounting firm has the lower profit performance. Secondly, abstracted form the female owner of sole-proprietor accounting firm, we find the sole-proprietor accounting firm has the lowest profit performance while there is higher proportion of female employees. These findings provide the guidance for decision making to managers in accounting industry, particularly the sole-proprietor accounting firm. Since the professional services characteristic of accounting industry, the results also offer potential reference to managers in sub-industries such as law firms and consulting firms.

第一章 緒論……………………………………………..1
第一節 研究背景與動機………………………………....1
第二節 研究目的………………………….......................2
第三節 論文結構與研究流程…………………………....2
第二章 文獻探討………………………….....................5
第一節 會計師事務所的利潤績效…………...........5
第二節 業主性別與利潤績效之關聯性……………...6
第三節 員工性別比例與利潤績效之關聯性…………..8
 第四節 業主性別與員工性別比例之配適對利潤績效之影 響……………………………………...10
第五節 文獻評述………………………………….13
第三章 研究設計……………………………………....15
第一節 研究架構……………………………….....15
第二節 研究假說………………………………….15
第三節 變數選擇………………………………….16
第四節 實證模式………………………………….18
第五節 資料來源………………………………….19
第四章 實證分析結果………………………………...20
第一節 敘述性統計分析………………………… 20
第二節 相關性分析……………………………….27
第三節 共變異數分析結果……………………….34
第五章 結論與建議…………………………………...36
第一節 研究結論…………………………………36
第二節 研究限制…………………………………36
第三節 未來研究建議……………………………37
參考文獻………………………………………………… 38


表目錄
表4.1.1 全體樣本之敘述性統計……………………………...…21
表4.1.2 男性業主與女性員工比例高配適之敘述統計量…….…21
表4.1.3 男性業主與女性員工比例低配適之敘述統計量…….....22
表4.1.4 女性業主與女性員工比例低配適之敘述統計量……….22
表4.1.5 女性業主與女性員工比例高配適之敘述統計量…….…23
表4.1.6 員工女性比例低之敘述統計量……….…………………24
表4.1.7 員工女性比例高之敘述統計量………………………….24
表4.1.8 業主性別為女性之敘述統計量………………………….25
表4.1.9 業主性別為男性之敘述統計量………………………….26
表4.2.1 全體樣本各變數間相關係數矩陣……………………….29
表4.2.2 男性業主與女性員工比例高配適之各變數間相關係數矩陣……30
表4.2.3 男性業主與女性員工比例低配適之各變數間相關係數矩陣……31
表4.2.4 女性業主與女性員工比例低配適之各變數間相關係數矩陣……32
表4.2.5 女性業主與女性員工比例高配適之各變數間相關係數矩陣……33
表4.3.1 業主性別與女性員工比例高低之共變異數分析摘要表………....34
表4.3.2 會計師性別與員工性別比例之配適對利潤率影響之共變
異數分析摘要表………………………………………....35
VI
圖目錄
圖 1.3.1 研究流程圖……………………………………………….4
圖3.1.1 研究架構圖……………………………………………15

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