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    題名: 合夥型會計師事務所員工性別結構對利潤績效之影響
    其他題名: Effect of sex structure of employees in partnership accounting firms on profit performance
    作者: 李亭蓉;Lee, Ting-Jung
    貢獻者: 淡江大學會計學系碩士在職專班
    張寶光;Chang, Bao-Guang
    關鍵詞: 合夥型會計師事務所;性別結構;利潤績效;Partnership accounting firms;sex structure;Profit Performance
    日期: 2013
    上傳時間: 2014-01-23 14:05:52 (UTC+8)
    摘要: 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.
    顯示於類別:[會計學系暨研究所] 學位論文

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