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題 名 | 智慧資本對會計師事務所經營效率之影響--以聯合執業會計師事務所為例=An Empirical Study of the Impact of Intellectual Capital on Operating Efficiency of Group Practice Accounting Firms in Taiwan |
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作 者 | 侍台誠; 蔡淑芬; | 書刊名 | 輔仁管理評論 |
卷 期 | 21:2 2014.06[民103.06] |
頁 次 | 頁55-84 |
分類號 | 495.3 |
關鍵詞 | 智慧資本; 經營效率; 會計師事務所; Intellectual capital; Operating efficiency; Accounting firms; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究將智慧資本分成人力資本、創新資本、流程資本與顧客資本,探討智慧資本對於會計師事務所經營效率之影響。效率評估結果顯示,整體而言聯合執業會計師事務所技術無效率之主要原因為規模無效率,5大/4大事務所之經營效率優於非5大/4大事務所。Tobit迴歸實證結果指出,智慧資本中人力資本、創新資本及流程資本顯著地影響會計師事務所之經營效率。會計師事務所聘請高教育程度之員工、擁有愈多經驗豐富之專業人員及對員工提供在職訓練,有助於提升事務所之技術效率;而事務所之組織年齡與技術效率呈顯著負相關,表示會計師事務所成立時間愈久,並無法增加其技術效率。 |
英文摘要 | The aim of this study is to explore the impact of intellectual capital on the operating efficiency of group practice accounting firms in Taiwan. After conducting two stages of empirical analyses, including Data Envelopment Analysis (DEA) and the Tobit regression, the author obtains the following conclusions: 1. The operating efficiency value (i.e. technical efficiency, composed of pure technical efficiency and scale efficiency) of the Big X accounting firms is significantly higher than that of the non-Big X ones. The overall technical inefficiencies of group practice accounting firms mainly resulted from scale inefficiencies. 2. The Tobit regression results show that human capital, innovation capital, and process capital are significantly positively related to operating efficiency value. That is to say that the higher education degrees, the richer professional experiences, and the more intact continuing professional educations accounting firms staffs possess, the higher technical efficiencies accounting firms will achieve. On the other hand, the firms’ organizational age has a significant negative association with their technical efficiency value. |
本系統中英文摘要資訊取自各篇刊載內容。