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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/95569

    Title: 新經濟環境下我國會計師產業人力資源替代彈性演變之研究
    Other Titles: The Substitution Elasticity Change of Human Resources in Taiwan CPA Firms under New Economy
    Authors: 張寶光;楊忠城;陳燕錫
    Contributors: 淡江大學會計學系
    Keywords: 台灣;會計師事務所;人力資源;替代彈性;Box-Cox轉換檢定;會計師產業;Taiwan;Accounting Firm;Human Resource;Elasticity Of Substitution;Box-Cox Conversion Test;Cpa Industry
    Date: 2003-04
    Issue Date: 2014-02-12 14:58:56 (UTC+8)
    Abstract: 本文探討我國會計師事務所人力資源替代彈性之演變過程,以及會計師事務所生產函數型態之確認。經採民國81至87年我國財政部統計處會計師事務所服務業調查之資料庫進行分析後發現,在樣本期間中,我國會計師事務所人力與其他投入要素間存在替代的現象,其替代方向則是漸由人力替代其他之投入要素。至於會計師事務所生產函數型態之確認,則以Box-Cox轉換檢定後,雖然信賴區間並未明確顯示生產函數之型態,然而長期而言,卻可發現其有向變動替代彈性生產函數移動的隱含傾向。
    Relation: 第四屆全國實證經濟學研討會論文集=Proceedings of The Fourth Annual Conference on Empirical Economics,頁N.A.(CD)
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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