本研究旨在探討知識密集的會計師事務所是否可藉由社會互動、信賴及共同願景等社會資本構面及人力資源管理制度提升知識管理績效，進而增加會計專業服務的品質與效率為組織創造價值。本研究以問卷調查法蒐集研究資料，採結構方程模式探討會計師事務所社會資本、人力資源管理實務、知識管理績效及組織績效間之關係。 研究結果發現會計師事務所之社會資本對其知識管理績效並無顯著影響，然有效的人力資源管理實務則有助於社會資本之累積，亦顯著正向影響知識管理績效。會計師事務所知識管理績效對組織績效亦有顯著正向影響。因此，會計師事務所若能改善聘僱、訓練、薪酬、評估等人力資源管理制度，則可提升其知識管理績效進而提升組織績效。 The purposes of this research is to investigate whether the public accounting firms can apply social capital and human resources management system to improve the knowledge management performance, then to promote the quality and efficiency of the service which can further create value for the firms. The research use questionnaire to collect data and adopt the structural equation modeling technique to examine the relationships between the social capital, human resources management practice, knowledge management performance and organizational performance. The researching findings suggest that social capital has no significant impact on the knowledge management performance. However, human resources management practice has significant positive impact on the social capital accumulation, also knowledge management performance of the firms. In addition, the knowledge management performance of the firms also has positive impact on organizational performance. It suggests that if the accounting firm can improve such human resources management systems as recruitment, training, salary and benefits, assessment and so on, then its knowledge management performance can be enhanced, then organizational performance.
