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    Title: 多國會計師產業之效率與生產力變動比較分析
    Other Titles: Comparisons of Efficiency and Productivity Changes in Accounting Industries of Multiple Nations
    Authors: 張寶光;陳心田
    Contributors: 淡江大學會計學系
    Keywords: Public Accounting Industries;Efficiency;Productivity Changes;Metafrontier
    Date: 2011-08
    Issue Date: 2012-05-07 13:52:42 (UTC+8)
    Abstract: 不同國家對其專業服務的會計師產業,有不同類型及程度的管制措施。亦因如此, 各國的會計師事務所可以提供的專業服務內容及範圍亦有所不同。這樣的結果,不但會 影響會計師事務所專業人力及其他投入之決策,而且對會計師產業的產出與投入的組 合,也將造成不同程度的影響。基於此,本研究計畫的目的係應用異質生產技術的共同 邊界,以台灣、中國及美國的會計師事務所為例,來分析與比較其整體績效內涵的效率 與生產力變動的差異情況。 在這樣的研究目的基礎上,預期主要的研究貢獻如下:首先,可以應用共同邊界方 法同時計算多國會計師事務所在共同邊界下的技術效率與生產力變動指標。它不僅能比 較各國的會計師事務所技術效率與生產力變動的指標,而且延伸了現有會計師事務所績 效評估研究的範疇。其次,可藉由估計各國會計師事務所之規模經濟,瞭解不同國家會 計師產業之營運規模究竟處在何種階段,以利業者及政府採取因應政策。最後,針對異 質生產技術的會計師產業,在共同邊界方法的架構下,同時採取有母數及無母數的效率 與生產力模式進行分析,可更瞭解不同國家會計師產業的效率、生產力變動及規模經濟 分析結果之差異。 本研究的結果不但可給予會計師事務所管理階層決策時的參考,更能進一步提供政 府對會計師產業在管制或輔導政策時的方向。這樣的研究兼具理論與實務之意涵。
    The control measures on professional service firms (e.g. accounting services) are varied in different countries. As a result, the content and scope of services provided by different countries are also different. Such a difference not only affects the human resources decision but also the mix of inputs and outputs of an accounting firm. To investigate the impact of systematic difference on the overall performance and the productivity change of accounting firms, the present project attempts to employ the metafrontier framework under different technologies to conduct an empirical study on the accounting firms of Taiwan, China, and the United States. The expected contributions of the preset project are as follows. First, the metafroniter framework allows the computation of technical efficiencies and productivity change indexes of multi-national accounting firms under the metafrontier. It not only enables the comparisons of the technical efficiencies and productivity change indexes of accounting firms in different countries, but also extends the research of performance evaluation for accounting firms. Second, by estimating the economic scales of accounting firms in different countries, the government and accounting industries are able to understand the current status of accounting industries in their countries, and response with corrective policies. Finally, the present project will consider metafroniter framework both parametrically and non-parametrically to analyze the accounting firms under different technologies. Based on this approach, we can obtain a comprehensive understanding of the differences in the efficiency, productivity change, and economic scale of accounting firms between different countries. The research results of the present project can assist the management of accounting firms in decision making, and serve as a reference for the government when formulating control measures or policies for the accounting industry.
    Appears in Collections:[會計學系暨研究所] 研究報告

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