在知識經濟時代，企業生存的根本之道就是不斷創新，只有不斷創新，才能因應這快速變遷的環境並保有競爭優勢；以會計師事務所來說，提高服務品質首要便是注重人力資本的管理，有好的員工，才能有好的服務，爭取到好的客戶，所以必須提供好的工作環境，讓員工有學習、成長的機會。要營造合適的環境，會計師要思考如何以個人的領導行為帶領員工為事務所創造更高的工作績效；此外，員工的信任關係對事務所而言，是一個重要的無形資源，穩固的信任關係，能誘發、鼓舞熱情、發揮能力，持續對組織做出貢獻；因此本研究的目的即在探討會計師領導行為對員工信任關係及工作績效的影響。 本研究以台灣中小型會計師事務所為探討對象，以問卷調查方式，經SPSS統計方法進行實證分析；實證結果發現會計師領導行為對員工信任關係有顯著影響；會計師領導行為對工作績效亦有顯著影響；並以員工信任關係作為其中介變數。 透過本研究可以瞭解會計師領導行為對組織帶來的績效，並進一步發現員工對事務所的承諾與敬業態度是事務所創造卓越績效的關鍵，以期作為後續研究之建議，提供將來會計師事務所透過本研究之問卷結果，或許能作為會計師事務所績效影響之部份參考。 To survive in an era of knowledge economy, companies must be constantly innovative so as to adapt to the ever-changing environment and to maintain competitiveness. For law firms, the first approach toward the improved service quality is to focus on human resource management, beacuse only with high-quality employees can a law firm deliver good services and attract more profitable clients. To achieve this goal, the law firm must provide the employees with a good work environment for further study and development. In doing this, the accountants shall motivate the employees with leadership behaviors so as to deliver better work performance. Moreover, the trust relationship of the employees is a significant intangible resource for the firm, since a stable trust relationship can stimulate the passions and improve the capacities of the staff and encourage them to make continuous contributions to the organization. Thus, this study aims to explore how the accountants’ leadership behaviors affect both the employees’ trust relationship and the work performance.
This study conducted a questionnaire survey on small and medium-sized accounting firms in Taiwan and made an empirical analysis by means of SPSS statistics. The empirical results showed that the accountants’ leadership behaviors have a significant effect on both the employees’ trust relationship and the work performance, with the former as the mediating variable.
This study not only reveals the effect of the accounts’ leadership behaviors on the performance of the organization, but further finds out that the employees commitment and dedication to the firm is the key to achieve perfect work performance. In this sense, this study provides suggestions for future studies and for accounting firms. The results of the questionnaire survey may also serve as the reference for the study of the impacts on the management performance of accounting firms.