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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/95607

    Title: 性別結構與組織績效:以我國合夥會計師事務所為例
    Other Titles: Gender Composition and Organizational Performance:An Example from Partnership Accounting Firms in Taiwan
    Authors: 張寶光;陳心田;吳珮琪
    Contributors: 淡江大學會計學系
    Keywords: 性別;組織人口;組織績效;Gender;Organization population;Organization performance
    Date: 2007-10
    Issue Date: 2014-02-12 15:04:51 (UTC+8)
    Abstract: 本研究承襲經濟社會學之觀點,從「組織人口」與「薪資性別差異」的角度來探討我國大型合夥會計師事務所人口結構中性別組成對組織績效的影響。主要的研究問題有二項:(1)性別結構與組織績效的關係為何?(2)薪資性別差異是否會改變性別結構對組織績效之關係?為回答上述問題,本研究樣本採自1989年至2003年期間(共計14年,1991年除外)的「台灣會計師事務所服務業調查報告」資料庫中各大型合夥會計師事務所的組織人口資料,共計樣本2579家會計師事務所納入分析。實證結果發現:(1)專業人員男性比例愈高,組織績效愈好;(2)行政人員男性比例愈高,組織績效愈差;(3)會計師事務所組織中薪資性別差異與組織績效無關;(4)薪資性別差異不會改變性別結構對組織績效的關係。
    Based on the perspective of economy sociology, this study discussed the relationship between gender composition and organizational performance for Partnership Accounting Firms(PAF) in Taiwan. For answering the above question, this research sample adopted from 1989 to 2003(expect 1991) fourteen yearly Annual Report of Accounting Firms surveyed by the Ministry of Finance of R.O.C.. The empirical results show that:(1)the higher the proportion of professional for male was, the higher financial performance was; (2)the higher the proportion of the administrators for male was, the less financial performance was; (3)there was no significant relationship between gender-difference in compensation and financial performance; (4)gender-difference in compensation will not moderate the relationship between gender composition and financial performance.
    Relation: 2007年中華商管科技年會暨學會術研討會:商業及管理科技領域創新發展論文集,13頁
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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    性別結構與組織績效:以我國合夥會計師事務所為例_中文摘要.docx摘要15KbMicrosoft Word134View/Open
    性別結構與組織績效:以我國合夥會計師事務所為例_英文摘要.docx摘要16KbMicrosoft Word103View/Open

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