本論文主要目的是探討單獨開業會計師事務所業主與員工性別組合對其利潤績效之影響。本論文試圖以女王蜂理論，將業主性別對企業經營績效影響的課題，延伸至業主性別與員工性別之組合對企業經營績效之影響。本論文以台灣1992年至2008年所發行之「會計師事務所服務業調查報告」為樣本資料，研究有兩個主要發現，其一為獨資型會計師事務所女性員工比例偏多的利潤績效會較低，其二為以女性為業主的獨資開業會計師事務所，在女性員工比例偏多時其利潤績效最低。研究結果除可供會計師產業，尤其是獨資型的會計師事務所的管理階層做為相關決策的參考外，由於會計師產業係專業服務業的一種，故對於專業服務業的其他次產業，如律師事務所或管理顧問公司等的管理階層亦具潛在的參考性。 The purpose of this thesis is to explore the impact of gender composition between owners and employees in the sole-proprietor accounting firm on its profit performance. Based on the Queen Bee Syndrome, we attempt to extend prior literature simply discussing owners’ gender on profit performance by discussing the gender composition of owner and employees on profit performance. The data used for this thesis are obtained from Annual Survey of Accounting Firms in Taiwan, and the sample period is from 1992 to 2008. The study has two major findings. First, the higher proportion of female employees, the sole-proprietor accounting firm has the lower profit performance. Secondly, abstracted form the female owner of sole-proprietor accounting firm, we find the sole-proprietor accounting firm has the lowest profit performance while there is higher proportion of female employees. These findings provide the guidance for decision making to managers in accounting industry, particularly the sole-proprietor accounting firm. Since the professional services characteristic of accounting industry, the results also offer potential reference to managers in sub-industries such as law firms and consulting firms.
