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| Title: | 會計師事務所智慧資本個案研究－以人力資源管理之觀點
Case Study of Accounting Firm’s Intellectual Capital – Views of Human Resource Management |
| Authors: | 洪士勛
Hung, Shih-Hsun |
| Contributors: | 王文英
洪士勛
Hung, Shih-Hsun |
| Keywords: | 會計師事務所
智慧資本
人力資源管理
Accounting firm
Intellectual capital
Human resource management |
| Date: | 2022 |
| Issue Date: | 2022-08-01 17:06:21 (UTC+8) |
| Abstract: | 會計師事務所為提供高品質的審計服務，必須注重專業知識與經驗的累積，以健全的人力資源管理制度吸引、培育並留住優秀人才。本研究採用個案研究法，選定一家大型會計師事務所作為研究對象，透過實地訪談及內部問卷，以人力資源管理之觀點，探討其重要智慧資本及管理制度。研究結論如下：
一、個案事務所人力資源管理策略目標有四項，重要智慧資本項目可歸類為六大構面，各構面的重要性排序依次為薪資獎酬、績效評估、職涯發展、員工關係、教育訓練、招募任用。
二、個案事務所的人力資源管理制度堪稱完備，能有效支持各構面的重要智慧資本，回應策略目標。
三、不同職級對於智慧資本構面的重視程度有所差異，經協理與副理對薪資獎酬構面最為重視，合夥會計師對六大構面的重視性皆高，副理職級對於教育訓練和招募任用構面重視性
In order to provide high-quality audit services, accounting firms must focus on accumulating knowledge and experience, and attracting, cultivating, and retaining outstanding talent with sound human resource management systems. This study adopts case study and selects a large accounting firm to examine its important intellectual capital and management systems from the views of human resource management through interviews and internal questionnaires. The results are as follows:
1.There are four strategic objectives of human resource management in the case firm, and the important intellectual capital items can be categorized into six major components, each of which is ranked in order of importance: rewards, performance assessment, career development, employee relations, training, and recruitment.
2.The human resource management systems of the case firm are well developed and they can support the important intellectual capital of each component and respond to the strategic objectives.
3.The importance of the intellectual capital components varies by job grade. Senior managers, managers and assistant managers attach importance to the rewards. Partners attach importance to all six components. And assistant managers attach less importance to the training and recruitment. |
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三、個案事務所資料
個案事務所，2021年度影響力報告。
四、參考網站
教育部大專校院校務資訊公開平臺：https://udb.moe.edu.tw/ReportCategories。 |
| Description: | 碩士
國立政治大學
會計學系
109353010 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109353010 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202200724 |
| Appears in Collections: | [會計學系] 學位論文
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