| 摘要: | 在會計師事務所而言，「人」是提供專業服務的重要資產，亦是提高 服務品質的關鍵因素。因此，會計師事務所對於人力資源的管理是愈來愈重要。本研究針對國內四大會計師事務所實施人力資源管理活動之情形，探討其對組織績效的關聯性，並加入人力資源角色的觀點，將四大事務所人力資源部門扮演的角色分類，探討事務所中，人力資源部門扮演何種角色時，其所實施之人力資源管理活動對組織績效的影響。本研究問卷發放對象為四大會計師事務所之人力資源部門主管、員工以及審計人員，共發放問卷300份，有效問卷121份，有效回收率40.33%。研究結果如下：一、就整體會計師事務所而言，人力資源管理活動中以訓練發展、績效管理以及勞資關係對組織績效有顯著正向影響。二、當會計師事務所人力資源部門扮演策略性人力資源管理角色時，有效的訓練發展與績效管理以及良好的勞資關係，會對組織績效產生正向影響。三、當會計師事務所人力資源部門扮演公司基礎建設管理角色時，有效的訓練發展與完善的員工福利對組織績效有正向的影響。四、整體而言，會計師事務所實施人力資源管理活動完善的程度依序為招募甄選、訓練發展、員工福利、績效管理、薪酬制度、勞資關係。
In accounting firm, "human" are important assets of offering specialized service, and improve the key factor of serving quality. Thus, the human resources management is more and more important in accounting firm. The main propose of this study is to examine the relationship between HRM activities and organizational performance, and classify the role that acts in Human Resource Department of four major firms with human resources roles viewpoint, examining the relationship between HRM practices and organizational performance in which role the HR department acts. The study questionary asks Human Resource Department executive, the staff and auditor of four major accounting firms.121 valid questionnaires were returned, with a 40.33% returned rate. The results of study are listed below: (1).As whole accounting firm, training and developing, performance management and labor-management relationship of HRM practices have significant positive impact on organizational performance. (2).When Human Resource Department of accounting firm acts the Strategic partner, training and developing, performance management, labor-management relationship of HRM practices have significant positive impact on organizational performance. (3).When Human Resource Department of accounting firm acts the Administrative expert, training and developing, employee benefits of HRM practices have significant positive impact on organizational performance. (4).The ranks of implementation results of HRM practices in whole accounting firm are recruiting, training and development, employee benefits, performance management, compensation system, labor-management relationship. |
