| 摘要: | 智慧資本是會計師事務所最重要的一項資產，其中人力資本更是會計師事務所提升專業知能與審計品質的主要方法。本研究乃針對我國會計師事務所其人力資本之內涵做一深入的探討，經由參考人力資本之相關文獻及訪談資深之執業會計師後，發展出25項人力資本的衡量指標，其分別隸屬於「員工專業能力」、「員工向心力」、「合夥會計師之才能」、「事務所人力之價值衡量」、「事務所人員之知識管理」等五個構面。本研究是以「會計師專業問卷」之方式進行，運用Satty所研究出之層級分析法（Analytic Hierarchy Process，簡稱AHP）予以分析，並分別得出衡量指標之重要性排序與相對權重。實證結果顯示事務所最重視之人力資本構面依序為：「合夥會計師之才能」、「事務所人員之知識管理」、「員工向心力」、「員工專業能力」、「事務所人力之價值衡量」。而在25項衡量指標中，事務所較重視的前五名為：「溝通協調能力」、「年度總產值」、「團隊領導能力」、「員工主動積極之工作態度」、「員工配合度」。此外，本研究試圖按照不同之分類基礎，來進行更深入的研究與更完整的重要性排序，以分析出不同類型之事務所其特別著重之人力資本指標。
As intellectual capital remains a most significant asset in CPA firms, in which human capital has been a primary means for a CPA firm to excel its professional know-how and audit quality. The study aims to explore in-depth the very essence of human capital in Taiwan's CPA firms, and has developed a total of 25 human capital measurement indicators upon referring to relevant human capital literature and interviewing senior CPAs, which are found to fall under five major perspectives of "Employee professional proficiency", "Employee loyalty", "Partner CPAs' proficiency", "CPA firms manpower's value measurement", and "CPA firms personnel's knowledge management". The study has been conducted using a "CPA proficiency questionnaire", together with analysis made using the analytic hierarchy process (AHP) developed by Saaty, to derive at importance ranking and relative weighing for all measurement indicators identified. The empirical analysis findings show that the most valued human capital perspectives rated by sequence of importance are "Partner CPAs' proficiency", "CPA firms personnel's knowledge management", "Employee loyalty", "Employee professional proficiency", and "CPA firms manpower's value measurement". Among the 25 measurement indicators, the top five indicators most valued by CPA firms are, "Communication and coordination capabilities", "Total yearly output", "Teamwork leadership", "Employee's voluntary motivated work ethics", and "Employee cooperation". In addition, the study also attempts to conduct in-depth study and a more comprehensive importance ranking taking to varied categorization basis in order to analyze human capital indicators that are particularly emphasized by varied types of CPA firms. |
