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題名 會計師事務所智慧資本個案研究－以人力資源管理之觀點
Case Study of Accounting Firm’s Intellectual Capital – Views of Human Resource Management
作者 洪士勛
Hung, Shih-Hsun
貢獻者 王文英
洪士勛
Hung, Shih-Hsun
關鍵詞 會計師事務所
智慧資本
人力資源管理
Accounting firm
Intellectual capital
Human resource management
日期 2022
上傳時間 1-Aug-2022 17:06:21 (UTC+8)
摘要 會計師事務所為提供高品質的審計服務，必須注重專業知識與經驗的累積，以健全的人力資源管理制度吸引、培育並留住優秀人才。本研究採用個案研究法，選定一家大型會計師事務所作為研究對象，透過實地訪談及內部問卷，以人力資源管理之觀點，探討其重要智慧資本及管理制度。研究結論如下：
     一、個案事務所人力資源管理策略目標有四項，重要智慧資本項目可歸類為六大構面，各構面的重要性排序依次為薪資獎酬、績效評估、職涯發展、員工關係、教育訓練、招募任用。
     二、個案事務所的人力資源管理制度堪稱完備，能有效支持各構面的重要智慧資本，回應策略目標。
     三、不同職級對於智慧資本構面的重視程度有所差異，經協理與副理對薪資獎酬構面最為重視，合夥會計師對六大構面的重視性皆高，副理職級對於教育訓練和招募任用構面重視性
In order to provide high-quality audit services, accounting firms must focus on accumulating knowledge and experience, and attracting, cultivating, and retaining outstanding talent with sound human resource management systems. This study adopts case study and selects a large accounting firm to examine its important intellectual capital and management systems from the views of human resource management through interviews and internal questionnaires. The results are as follows:
     1.There are four strategic objectives of human resource management in the case firm, and the important intellectual capital items can be categorized into six major components, each of which is ranked in order of importance: rewards, performance assessment, career development, employee relations, training, and recruitment.
     2.The human resource management systems of the case firm are well developed and they can support the important intellectual capital of each component and respond to the strategic objectives.
     3.The importance of the intellectual capital components varies by job grade. Senior managers, managers and assistant managers attach importance to the rewards. Partners attach importance to all six components. And assistant managers attach less importance to the training and recruitment.
參考文獻 一、中文文獻
     王文英與李佳玲，2008，我國資訊電子業之企業重要智慧資本-外部資訊使用者與內部人士之觀點，當代會計，第9卷第1期(五月)：33-68。
     王思峰、黃家齊與陳加屏，2001，知識型社會中人力資源規劃之權變因素－實驗室實驗研究，管理評論，第20卷第3期：53-83。
     吳思華、吳安妮、林宛瑩、彭火樹與王文英，2001，我國產業智慧資本先導性個案研究，財團法人資訊工業策進會分包學術機構研究計畫期末報告。
     吳思華、賴鈺晶、顏妙如，2000，網際網路智慧資本衡量與發展措施研究，經濟部工業局軟體五年發展計畫。
     李家琪與陳婷惠，2016，策略性人力資本配置與經營績效之關聯性分析，組織與管理，第9卷第1期：39-88。
     林瓊瀛與周世嘉，2010，人力資源管理的現況與趨勢，會計研究月刊，第297期：69-77。
     金融監督管理委員會，2020，會計師事務所服務業調查報告。
     金融監督管理委員會，2021，109年度審計監理報告。
     范宇龍，2012，策略性人力資本管理制度之個案研究－以兩會計師事務所為例，國立政治大學會計研究所碩士論文。
     俞洪亮、蔡義清與莊懿妃，2010，商管研究資料分析SPSS的應用二版，臺北市：華泰文化。
     孫德修，1999，從人才到人財－人力資源管理實戰手冊，臺北市：中衛發展中心出版。
     徐西森，2010，員工協助方案運作模式相關因素之分析研究，高應科大人文社會科學學報，第7卷第1期：111-131。
     張力、王奕嵐、藍毓莉，2013，人格特質、工作與家庭衝突、職場的家庭福利政策與離職傾向關係之研究－以會計師事務所不同世代女性員工為例，慈濟技術學院學報，第20期：137-162。
     張火燦，1998，策略性人力資源管理，臺北市：揚智文化事業股份有限公司。
     國立政治大學商學院台灣智慧資本研究中心與財團法人資訊工業策進會資訊市場情報中心(台灣智慧資本研究中心與資策會)主編，2006，智慧資本管理，臺北市：華泰文化事業股份有限公司。
     梁榮輝、蔡木霖、王偉權與林杰麃，2007，台灣會計師業人力資本衡量指標之研究：運用AHP分析，績效與策略研究，第4卷第2期：19-42。
     陳燕錫與李家琪，2006，管理顧問與會計師事務所策略聯盟之 績效探討－資源基礎理論觀點，管理與系統，第13卷第4期：499-522。
     莊蕎安，2008，會計師事務所的經營與挑戰，會計研究月刊，第266期：60-75。
     黃同圳，2012，績效評估與管理，載於李誠(主編)，人力資源管理的12堂課，第四版，臺北市：天下文化。
     黃良志、黃家齊、溫金豐、廖文志與韓志翔，2015，人力資源管理：基礎與應用，臺北市：華泰文化。
     黃家齊，2003，人力資本投資系統、創新策略與組織績效－多種契合點，管理評論，第22卷第1期：99-126。
     楊雨亮與黃同圳，2004，薪酬制度對組織績效影響之探討－以B公司為例，人力資源管理學報，第4卷第2期：25-45。
     廖婉鈞，2016，人力資本蓄積：如何強化訓練投資效用，人力資源管理學報，第16卷第2期：25-53。
     韓志翔與陳怡靜，2006，人力資本的概念與衡量，國立政治大學商學院台灣智慧資本研究中心與財團法人資訊工業策進會資訊市場情報中心編，智慧資本管理，台北華泰文化：121-154。
     鍾媚芳與陳雪如，2008，會計師事務所組織文化對知識分享之探討，會計與財金研究，第1卷第1期：45-59。
     
     二、英文文獻
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     Barney, J. B. 1991. Firm resources and sustained competitive advantage. Journal of Management 17(1): 99-120.
     Becker, G. S. 1964. Human Capital: A Theoretical and Empirical Analysis, with Special Reference to Education. New York: National Bureau of Economic Research.
     Bontis, N. 1998. Intellectual capital: An exploratory study that develops measures and models. Management Decision 36(2): 63-76.
     Bontis, N. 1999. Managing organizational knowledge by diagnosing intellectual capital: Framing and advancing the state of the field. International Journal of Technology Management 18 (5-8): 433-462.
     Bowin, R. B., and D. F. Harvey. 2000. Human Resource Management. 2nd Edition. New Jersey: Prentice Hall.
     Brooking, A. 1996. Intellectual Capital. London: International Thomason Business Press.
     Chen, J., Z. Zhu, and H. Y. Xie. 2004. Measuring intellectual capital: A new model and empirical study. Journal of Intellectual Capital 5(1): 195-212.
     Cheng, Y. S., B. G. Chang, and C. C. Lee. 2008. The association between continuing professional education and financial performance of public accounting firms. The International Journal of Human Resource Management 19(9): 1720-1737.
     Cheng, Y. S., Y. P. Liu, and C. Y. Chien. 2009. The association between auditor quality and human capital. Managerial Auditing Journal 24(6): 523-541.
     Dessler, G. 2011. Human Resource Management. 12th Edition. New Jersey: Prentice Hall.
     Duff, A. 2018. Intellectual capital disclosure: Evidence from UK accounting firms. Journal of Intellectual Capital 19(4): 768-786.
     Dzinkowski, R. 2000. The measurement and management of intellectual capital: An Introduction. Management Accounting 78(2): 32-36.
     Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company’s True Value Finding Its Hidden Roots. New York: Harper Business.
     Financial Reporting Council. 2006. Discussion paper: Promoting audit quality. London: Financial Reporting Council.
     Galbraith, J. K. 1969. The consequences of technology. Journal of Accountancy 127: 44.
     Goodness, N. O., F. F. Nchuchuwe, and H. K. Ibrahim. 2021. Human resource management during Covid-19 pandemic: An insight on the challenges for human resource practitioners. BVIMSR’s Journal of Management Research 13(1): 15-23.
     Herzberg, F. 1966. Work and the Nature of Man. New York: Thomas Y. Crowell.
     Hoeg, J. T. 1987. Human resources versus personnel. Personnel 64(5): 72-72.
     Horibe, F. 1999. Managing Knowledge Workers: New Skills and Attitudes to Unluck the Intellectual Capital in Your Organization. New York: John Wiley & Sons, Inc.
     Howieson, B. 2003. Accounting practice in the new millennium: Is accounting education ready to meet the challenge? The British Accounting Review 35 (2): 69-103.
     Ismail, H. N., and M. Rishani. 2018. The relationships among performance appraisal satisfaction, career development and creative behavior. The Journal of Developing Areas 52(3): 109-124.
     Jennings, C., W. E. J. McCarthy, and R. Undy. 1990. Employee Relations Audit. London: Routledge.
     Johnson, G., and K. Scholes. 1999. Exploring Corporate Strategy. 5th edition. London: Prentice Hall Europe.
     Khavis, J. A., and J. Krishnan. 2021. Employee satisfaction and work-life balance in accounting firms and audit quality. Auditing: A Journal of Practice & Theory 40 (2): 161-192.
     Klein, D. A., and L. Prusak. 1994. Characterizing Intellectual Capital. Multiclient program working paper. Boston: Ernst & Young Center for Business Innovation.
     Knight, D. J. 1999. Performance measures for increasing intellectual capital. Strategy & Leadership 27(2): 22-27.
     Ladva, P., and J. Andrew. 2014. Weaving a web of control “The Promise of Opportunity” and work-life balance in multinational accounting firms. Accounting, Auditing & Accountability Journal 27(4): 634-654.
     Lee, C. C. 2018. Efficiency evaluation of accounting firm partnerships from the perspective of operating difficulties, strategies, and practices in Mainland China. Benchmarking: An International Journal 25(8): 2968-2996.
     Lee, C. C., and C. K. Lin. 2019. The major determinants of influencing the operating performance from the perspective of intellectual capital: Evidence on CPA industry. Asia Pacific Management Review 24(2): 123-139.
     Lim, L. L.K., and P. Dallimore. 2004. Intellectual capital: Management attitudes in service industries. Journal of Intellectual Capital 5(1): 158-194.
     McCall, M. W., Jr., M. M. Lombardo, and A. M. Morrison. 1988. The Lessons of Experience: How Successful Executives Develop on the Job. New York: Lexington Books.
     Meglich, P., S. Valentine, and D. Eesley. 2017. Perceptions of supervisor competence, perceived employee mobility, and abusive supervision: Human capital and personnel investments as means for reducing maltreatment in the workplace. Personnel Review 48(3): 691-706.
     Memon, M. A., R. Salleh, M. Z. Mirza, J. H. Cheah, H. Ting, and M. S. Ahmad. 2020. Performance appraisal satisfaction and turnover intention: The mediating role of work engagement. Management Decision 58(6): 1053-1066.
     Noe, R. A., J. R. Hollenbeck, B. Gerhart, and P. M. Wright. 2011. Fundamentals of Human Resource Management. 4th Edition. New York: McGraw-Hill.
     Robbins, S. P. 1993. Organizational Behavior. New Jersey: Prentice Hall.
     Rompho, N. 2017. HC and financial performance with two HRM strategies. International Journal of Productivity and Performance Management 66(4): 459-478.
     Roos, J., G. Roos, L. Edvinsson, and N. C. Dragonetti. 1998. Intellectual Capital: Navigating in the New Business Landscape. New York: New York University Press.
     Samagaio, A., and M. Rodrigues. 2016. Human capital and performance in young audit firms. Journal of Business Research 69(11): 5354-5359.
     Schultz, W. 1961. Invest in human capital. The American Economic Review 51(1): 1-18.
     Simunic, A. D. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22(2): 679-702.
     Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organization. New York: Bantam Doubleday Dell Publishing Group, Inc.
     Sullivan, P. H. 1998. Profiting from Intellectual Capital: Extracting Value from Innovation. New York: John Wiley & Sons, Inc.
     Thomas, G. and K. Ursula. 2007. Labor fluctuation in the public accounting profession at the Big Four public accounting firms in Austria - A study on perceptions of young professionals after their job resignation. Journal of Global Business Issues 1(1): 75-80.
     Ulrich, D. 1998. Intellectual capital = competence x commitment. Sloan Management Review 39(2): 15-26.
     Wang, W. W., W. M. Lu, Q. L. Kweh, and I. T. Cheng. 2014. Does intellectual capital matter? Assessing the performance of CPA firms based on additive efficiency decomposition DEA. Knowledge-Based Systems 65: 38-49.
     Wernerfelt, B. 1984. A resource-based view of the firm. Strategic Management Journal 5(2): 171-180.
     Wright, A., 1980. Performance appraisal of staff auditors. The CPA Journal 50(11): 37-43.
     Yin, R. K. 2009. Case Study Research: Design and Methods. 4th ed. California: Sage Publications.
     
     三、個案事務所資料
     個案事務所，2021年度影響力報告。
     
     四、參考網站
     教育部大專校院校務資訊公開平臺：https://udb.moe.edu.tw/ReportCategories。
描述 碩士
國立政治大學
會計學系
109353010
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0109353010
資料類型 thesis
dc.contributor.advisor 王文英zh_TW
dc.contributor.author (Authors) 洪士勛zh_TW
dc.contributor.author (Authors) Hung, Shih-Hsunen_US
dc.creator (作者) 洪士勛zh_TW
dc.creator (作者) Hung, Shih-Hsunen_US
dc.date (日期) 2022en_US
dc.date.accessioned 1-Aug-2022 17:06:21 (UTC+8)-
dc.date.available 1-Aug-2022 17:06:21 (UTC+8)-
dc.date.issued (上傳時間) 1-Aug-2022 17:06:21 (UTC+8)-
dc.identifier (Other Identifiers) G0109353010en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/140980-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 109353010zh_TW
dc.description.abstract (摘要) 會計師事務所為提供高品質的審計服務，必須注重專業知識與經驗的累積，以健全的人力資源管理制度吸引、培育並留住優秀人才。本研究採用個案研究法，選定一家大型會計師事務所作為研究對象，透過實地訪談及內部問卷，以人力資源管理之觀點，探討其重要智慧資本及管理制度。研究結論如下：
     一、個案事務所人力資源管理策略目標有四項，重要智慧資本項目可歸類為六大構面，各構面的重要性排序依次為薪資獎酬、績效評估、職涯發展、員工關係、教育訓練、招募任用。
     二、個案事務所的人力資源管理制度堪稱完備，能有效支持各構面的重要智慧資本，回應策略目標。
     三、不同職級對於智慧資本構面的重視程度有所差異，經協理與副理對薪資獎酬構面最為重視，合夥會計師對六大構面的重視性皆高，副理職級對於教育訓練和招募任用構面重視性		zh_TW
dc.description.abstract (摘要) In order to provide high-quality audit services, accounting firms must focus on accumulating knowledge and experience, and attracting, cultivating, and retaining outstanding talent with sound human resource management systems. This study adopts case study and selects a large accounting firm to examine its important intellectual capital and management systems from the views of human resource management through interviews and internal questionnaires. The results are as follows:
     1.There are four strategic objectives of human resource management in the case firm, and the important intellectual capital items can be categorized into six major components, each of which is ranked in order of importance: rewards, performance assessment, career development, employee relations, training, and recruitment.
     2.The human resource management systems of the case firm are well developed and they can support the important intellectual capital of each component and respond to the strategic objectives.
     3.The importance of the intellectual capital components varies by job grade. Senior managers, managers and assistant managers attach importance to the rewards. Partners attach importance to all six components. And assistant managers attach less importance to the training and recruitment.		en_US
dc.description.tableofcontents 圖目錄 ii
     表目錄 iii
     第一章 緒論 1
     第一節 研究動機 1
     第二節 研究目的與問題 2
     第三節 論文架構與研究流程 3
     第二章 文獻探討 5
     第一節 智慧資本相關文獻 5
     第二節 人力資源管理相關文獻 15
     第三節 會計師事務所之智慧資本 23
     第四節 問卷初稿設計 25
     第三章 研究設計 28
     第一節 觀念性架構 28
     第二節 研究方法 29
     第三節 研究對象 29
     第四節 資料蒐集與分析方式 30
     第四章 問卷定稿、發放與回收 32
     第一節 問卷定稿 32
     第二節 問卷發放與回收概況 37
     第五章 審計部門智慧資本 38
     第一節 人力資源管理策略目標 38
     第二節 因素分析 40
     第三節 敘述性統計與差異分析 47
     第四節 人力資源管理制度 52
     第五節 重要智慧資本與管理制度分析 61
     第六章 結論與建議 65
     第一節 研究結論 65
     第二節 研究建議 66
     第三節 研究限制 67
     參考文獻 68
     附錄 研究問卷 73		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0109353010en_US
dc.subject (關鍵詞) 會計師事務所zh_TW
dc.subject (關鍵詞) 智慧資本zh_TW
dc.subject (關鍵詞) 人力資源管理zh_TW
dc.subject (關鍵詞) Accounting firmen_US
dc.subject (關鍵詞) Intellectual capitalen_US
dc.subject (關鍵詞) Human resource managementen_US
dc.title (題名) 會計師事務所智慧資本個案研究－以人力資源管理之觀點zh_TW
dc.title (題名) Case Study of Accounting Firm’s Intellectual Capital – Views of Human Resource Managementen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文文獻
     王文英與李佳玲，2008，我國資訊電子業之企業重要智慧資本-外部資訊使用者與內部人士之觀點，當代會計，第9卷第1期(五月)：33-68。
     王思峰、黃家齊與陳加屏，2001，知識型社會中人力資源規劃之權變因素－實驗室實驗研究，管理評論，第20卷第3期：53-83。
     吳思華、吳安妮、林宛瑩、彭火樹與王文英，2001，我國產業智慧資本先導性個案研究，財團法人資訊工業策進會分包學術機構研究計畫期末報告。
     吳思華、賴鈺晶、顏妙如，2000，網際網路智慧資本衡量與發展措施研究，經濟部工業局軟體五年發展計畫。
     李家琪與陳婷惠，2016，策略性人力資本配置與經營績效之關聯性分析，組織與管理，第9卷第1期：39-88。
     林瓊瀛與周世嘉，2010，人力資源管理的現況與趨勢，會計研究月刊，第297期：69-77。
     金融監督管理委員會，2020，會計師事務所服務業調查報告。
     金融監督管理委員會，2021，109年度審計監理報告。
     范宇龍，2012，策略性人力資本管理制度之個案研究－以兩會計師事務所為例，國立政治大學會計研究所碩士論文。
     俞洪亮、蔡義清與莊懿妃，2010，商管研究資料分析SPSS的應用二版，臺北市：華泰文化。
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     三、個案事務所資料
     個案事務所，2021年度影響力報告。
     
     四、參考網站
     教育部大專校院校務資訊公開平臺：https://udb.moe.edu.tw/ReportCategories。		zh_TW
dc.identifier.doi (DOI) 10.6814/NCCU202200724en_US