過往的學者都有指出性別的組成會影響組織成員對該組織的營運與績效。本文為了讓研究結果有較明確之意義，採單一產業方式進行實證分析，實證結果發現業務較為單純的中小型合夥型會計師事務所裡，女合夥會計師比例愈高，事務所利潤績效就會愈高；再者，當中小型合夥型會計師事務所裡的女合夥會計師比例對事務所之利潤績效呈正向影響時，會因女員工比例之高低而存在負向調節效果，即女合夥會計師比例、女員工比例與事務所之利潤績效間存在顯著為負的交互作用，因此也似乎隱含著女員工比例愈高，對事務所之利潤績效具有負向影響。 The previous scholars have pointed out that the sex structure has an impact on the organization operation and performance of organization members. In order to obtain a meaningful research results, the empirical analysis is conducted by means of single industry method. It is found that in small and medium-sized group practice accounting firms with simple businesses, the higher the proportion of female partnership accountants, the better profit performance their accounting firms will have. Moreover, when the proportion of female partnership accountants in small and medium-sized group practice accounting firms has a positive effect on its profit performance, the moderating effect is negative due to the different proportions of female employees. In other words, the proportion of female partnership accountants, the proportion of female employees and the profit performance of accounting firms have the significant negative interaction with each other. Therefore, it seemingly implies that the higher the proportion of female employees, the more negative impacts on profit performance of accounting firms.
