訓練與會計師事務所財務績效：考慮策略與市場區隔之影響

Training and Audit Firms Financial Performance: Consideration of Strategy and Market Segment

10.6147/JHRM.2011.1104.02

陳燕錫(Yahn-Shir Chen)；管國珍(Kuo-Tson Goan)；陳筱平(Shaw-Ping Chen)

專業訓練 ； 組織策略 ； 市場區隔 ； 會計師事務所 ； professional training ； organization strategy ； market segmentation ； audit firms

人力資源管理學報

11卷4期（2011 / 12 / 01）

23 - 46

繁體中文

本研究探討在組織策略與市場區隔下，會計師事務所專業訓練與組織層級財務績效之關聯性。資料來源為行政院金融監督管理委員會之《會計師事務所服務業調查報告》資料庫，期間自1992 年至2006 年。本文首先將會計師事務所依不同的組織策略分成穩定及擴張二種策略，其次依不同市場區隔，將事務所區分成全國型、區域型及地方型三種類型。實證結果顯示，在全體樣本下，專業訓練與財務績效間呈顯著正相關；若考慮組織策略及市場區隔的交互影響，大部分的結果亦呈顯著正相關，符合預期。

This research explores the relationships between professional training and organizational financial performance under taking account of strategies taken by audit firms and market segments in the market. Empirical data are from “Survey Report of Audit Firms in Taiwan,” published by the Financial Supervisory Commission, Executive Yuan, ranging from year 1992 to 2006. Audit firms are classified into stability and expansion firms based on strategy type. According to the market segmentation, audit firms are also divided into national, regional, and local firms. The result shows that professional training is significantly positively associated with financial performance. Further details also indicate that most of the interacting relationships between organization strategies and market segments are significantly positively associated as expected.

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