| 摘要: | 在會計師事務所，「人」是提供專業服務的重要資產，亦是提高服務品質的關鍵因素。因此，會計師事務所對於人力資源的管理是愈來愈重要。
本研究針對國內四大會計師事務所實施人力資源管理活動之情形，探討其對組織績效的關聯性，並加入人力資源角色的觀點，將四大事務所人力資源部門扮演的角色分類，探討事務所中，人力資源部門扮演何種角色時，其所實施之人力資源管理活動對組織績效的影響。
本研究問卷發放對象為四大會計師事務所之人力資源部門主管、員工以及審計人員，有效問卷121份，有效回收率40.33%，研究結果如下：
一、整體而言，會計師事務所實施人力資源管理活動完善的程度依序為招募甄
選、訓練發展、員工福利、績效管理、薪酬制度、勞資關係。
二、就整體會計師事務所而言，人力資源管理活動中以訓練發展、績效管理以
及勞資關係對組織績效有顯著正向影響。
三、當會計師事務所人力資源部門扮演策略性人力資源管理角色時，有效的訓練發展與績效管理以及良好的勞資關係，會對組織績效產生正向影響。
四、當會計師事務所人力資源部門扮演公司基礎建設管理角色時，有效的訓練發展與完善的員工福利對組織績效有正向的影響。
In accounting firm, “human” are important assets of offering specialized service, and key factors of improving service quality. Thus, the human resources management is more and more important in accounting firm.
The main propose of this study is to examine the relationship between human resource management practices and organizational performance. Then, according to the different roles that human resource department acts, we further reexamine the relationship between HRM practices and organizational performance.
The objects of the study include Human Resource Department executives, the staffs and auditors of four major accounting firms. 121 valid questionnaires were returned, with a 40.33% returned rate. The results of the study are listed below:
1. The whole ranks of implementation results of HRM practices in accounting firm are recruiting, training and development, employee benefits, performance management, compensation system, and labor-management relationship.
2. In accounting firm, training and developing, performance management and labor-management relationship of HRM practices have significantly positive impact on organizational performance.
3. When human resource department of accounting firm acts the Strategic Partner, training and developing, performance management, labor-management relationship of HRM practices have significantly positive impact on organizational performance.
4. When human resource department of accounting firm acts the Administrative Expert, training and developing, employee benefits of HRM practices have significantly positive impact on organizational performance. |
