淡江大學覺生紀念圖書館 (TKU Library)

系統識別號 U0002-2607200711441100
中文論文名稱 組織人口組成對小型會計師事務所績效之初探
英文論文名稱 The Preliminary Study of the organizational demography to the performance of small audit firms
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 95
學期 2
出版年 96
研究生中文姓名 林佳泓
研究生英文姓名 Chia-Hung Lin
學號 694470146
學位類別 碩士
語文別 中文
口試日期 2007-06-23
論文頁數 53頁
口試委員 指導教授-張寶光
中文關鍵字 組織人口組成  小型會計師事務所  金字塔結構  菱形結構 
英文關鍵字 Organizational demography  small size audit firm  pyramidal structure  rhombic structure 
學科別分類 學科別社會科學商學
中文摘要 本文以少被文獻注意,但對經濟體系具一定貢獻的台灣小型會計師事務所為對象,探討組織人口組成型態對其財務績效之影響。經採台灣財政部發行1989年及2002之小型會計師事務所普查資料加以分析後,主要發現有下列數端。首先,相對而言,金字塔型態的年齡結構其財務績效最高,倒金字塔及工字型的年齡結構之財務績效最低,此一結果隱 含了金字塔型態之年齡結構較適於屬專業服務業之經營需求。其次,菱形學歷結構的財務績效相對最高,顯示出在小型會計師事務所在為企業提供專業服務的過程中,若以大學與技術學院學歷為主要人力時,較能提高事務所之競爭優勢。本文之研究結果,不但可供有志進入會計師事務所創業者決策參考外,更可填補過去文獻在此領域研究的缺口。
英文摘要 This study is seldom to be searched but our object is the small audit firm who has some contribution in Taiwan. We discuss the influence of organizational demography to the financial performance. After analyze the census data of the small audit firm which is published by the Treasury Department, we find some results.
First, the highest financial performance is on the pyramidal of age structure. Comparably, the lowest financial performance is on the reversed pyramidal organization and "I"-shape structures organization. This result implies the pyramidal of age structure is suitable for the professional service career’s demand. Second, the financial performance of diamond of education structure is the highest relatively. It shows that if they use people who graduated from the college or institute of technology to be the main manpower can raise the competitive advantage of the audit firms during the process of the small audit firms who provide the professional service. Our results not only provide the concept to the person who wants to join the audit firms but also fill in the gap in the past research.
論文目次 目錄
第壹章 緒論 1
第一節 研究背景 1
第二節 研究動機 3
第三節 研究目的 5
第四節 論文架構與研究流程 6
第貳章 文獻探討 8
第一節 組織人口組成之研究脈絡探討 8
第二節 年齡結構型態與績效之關係探討 10
第三節 專業服務機構文獻探討 13
第四節 人口組織學對於PSFs所扮演角色之重要性整理 15
第五節 組織績效 20
第六節 文獻評述 22
第參章 研究方法 27
第一節 結構型態的建立 27
第二節 研究架構 31
第三節 研究假說 32
第四節 變數定義 34
第五節 估計模式 38
第六節 資料來源 39
第肆章 實證結果 41
第一節 敘述統計 41
第二節 迴歸結果分析 42
第伍章 結論 44
第一節 主要結果 44
第二節 研究限制 45
第三節 未來研究建議 45
參考文獻 46

【圖1-4-1】:論文架構 7
【圖3-1-1】:金字塔型的人口組成型態 28
【圖3-1-2】:13種組織人口組成結構形態 29
【圖3-1-3】:歸併後的五種人口結構型態 30
【圖3-2-1】:人口組成結構與小型會計師事務所財務績效之關係 31

【表2-1-1】:組織結構組成要素之年齡對績效影響彙整 12
【表2-5-1】:組織績效衡量指標之相關研究 21
【表3-4-1】:變數定義表 37
【表4-5-1】:各變數敘述統計彙整表 41
【表4-2-1】:迴歸分析結果 42

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