1.不同領導型態與組織文化在組織效能上會有顯著差異。 2. 領導型態與組織文化對組織效能有顯著影響。 3. 部分不同的不同人口統計變項之員工在組織效能上會有顯著差異。 As accountants facing the increasingly difficult practice environment, small and medium-sized accounting firms are placed in a highly competitive environment to survive, how can effective management help to maintain or even enhance the profits which is an very important topic. This study therefore looks forward to enhance the accounting firm to identify key factors for organizational effectiveness, and by these means through which organizations can create competitive advantage and higher value-added. In this study the current management accounting firms are targets for providing references.
The purpose of this study is to explore the theme of competent leadership style and organizational culture to study their effects on organizational effectiveness. Literature review and empirical survey are used as methods for small and medium-sized accounting firms in Taiwan to investigate the employees’ attitudes. A view through the research help to identify factors that influence organizational effectiveness, and find out whether there are significant differences on organizational effectiveness by different demographic variables in order to provide accounting firm management to enhance organizational effectiveness from the reference. This study used a questionnaire survey with convenient sampling, aimed at small and medium-sized accounting firms’ staff in Taiwan. A total of 181 valid questionnaires. After factor analysis and cluster analysis, this study will be in charge of leading types of areas and classified as "performance-based" and "human-type" two part , in organizational culture it is divided into "innovative", "average" and "conservative" three types. And the main results are found as follow:
1.There are significant differences on organizational effectiveness by different leadership patterns and of organizational culture. 2. Leadership and organizational culture have significant impacts on organizational effectiveness. 3. There are significant differences on organizational effectiveness by different demographic variables .