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    Title: 人力资本、人口组成与组织绩效:台湾会计师事务所之分析
    Other Titles: Human Capital, Organizational Demography, and Organization
    Authors: 張寶光;陳心田
    Contributors: 淡江大學會計學系
    Keywords: 人力资本;人口组成;组织绩效;专业服务型组织;Human Capital;Organizational Performance Professional Service Organization
    Date: 2007-06
    Issue Date: 2012-04-12 13:09:56 (UTC+8)
    Publisher: 研究與發展管理期刊社
    Abstract: 对专业服务型组织来说,尽管许多研究支持人力资本与经营绩效的正向关系,惟当同时考虑人口组成时,其对组织绩效的影响,究竟为何?在台湾,这方面的研究并不多见.为厘清它们之间的关系,本研究从资源基础论的观点出发,采用连续14年的"台湾会计师事务所服务业调查报告"之数据库,来探讨人力资本与人口组成对组织绩效的影响. 实证结果显示: (1)人力资本愈高,组织绩效愈好;(2) 人口组成中的性别异质性愈裔,组织绩效愈差;(3) 人口组成中的教育程度异质性愈高,组织绩效愈好;(4) 人力资本与性别异质之交互作用,对组织绩效产生负向的显著关系;(5) 人力资本与年龄异质的交互作用,对组织绩效具有正向的效果;(6) 人力资本与教育程度异质之交王作用则对组织绩效产生正向的显著关系
    For professional service firms in Taiwan, despite the large amount of extent research on the relationship between human capital and management performance and its effects, researchers have given very little attention to interaction effects of human capital and organizational demography for management performance.
    Following the research stream of human capital and organizational demography, this study, 14 yearly
    Annual Report of Accounting Firms surveyed by the Ministry of Finance of R. 0. C. from 1989 to 2003, tries to find the following answer from resource -based views. Empirical results indicate that: (1) The higher human capital was, the higher organizational performance was. (2) The higher gender heterogeneity was, the lower organizational performance was. (3) The higher education heterogeneity was, the higher organizational performance was.(4) There was negative significant relationship for the interaction of human capital and gender heterogeneity. (5) There was positive significant relationship for the interaction of human capital and age heterogeneity. (6) There was positive significant relationship for the interaction of human capital and education heterogeneity
    Relation: 研究與發展管理=R&D Management 19,頁391-398
    Appears in Collections:[會計學系暨研究所] 期刊論文

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