本文以少被文獻注意，但對經濟體系具一定貢獻的台灣小型會計師事務所為對象，探討組織人口組成型態對其財務績效之影響。經採台灣財政部發行1989年及2002之小型會計師事務所普查資料加以分析後，主要發現有下列數端。首先，相對而言，金字塔型態的年齡結構其財務績效最高，倒金字塔及工字型的年齡結構之財務績效最低，此一結果隱 含了金字塔型態之年齡結構較適於屬專業服務業之經營需求。其次，菱形學歷結構的財務績效相對最高，顯示出在小型會計師事務所在為企業提供專業服務的過程中，若以大學與技術學院學歷為主要人力時，較能提高事務所之競爭優勢。本文之研究結果，不但可供有志進入會計師事務所創業者決策參考外，更可填補過去文獻在此領域研究的缺口。 This study is seldom to be searched but our object is the small audit firm who has some contribution in Taiwan. We discuss the influence of organizational demography to the financial performance. After analyze the census data of the small audit firm which is published by the Treasury Department, we find some results. First, the highest financial performance is on the pyramidal of age structure. Comparably, the lowest financial performance is on the reversed pyramidal organization and "I"-shape structures organization. This result implies the pyramidal of age structure is suitable for the professional service career’s demand. Second, the financial performance of diamond of education structure is the highest relatively. It shows that if they use people who graduated from the college or institute of technology to be the main manpower can raise the competitive advantage of the audit firms during the process of the small audit firms who provide the professional service. Our results not only provide the concept to the person who wants to join the audit firms but also fill in the gap in the past research.
