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    Title: 台灣五大會計師事務所女性審計人員升遷問題之研究
    A Study of Upward Mobility of Female Auditors in Big 5 Public Accounting
    Authors: 石倉安
    Shi, Tsang-An
    Contributors: 陳錦烽
    Chen, Jin-Feng
    石倉安
    Shi, Tsang-An
    Keywords: 會計師事務所
    升遷
    性別歧視
    性騷擾
    工作與家庭衝突
    良師益友
    工作場所家庭政策
    CPA firm
    upward mobility (promotion)
    gender discrimination
    sexual harassment
    work-family conflict
    mentor
    workplace family policies
    Date: 2000
    Issue Date: 2016-03-31 14:18:30 (UTC+8)
    Abstract: 台灣五大會計師事務所審計部門的從業人員長久以來一直是女性多於男性,每年新進的人員亦以女性居多,然而在高階職位上卻是男性遠多於女性。換言之,若女性審計人員在事務所裡沒有遭受任何升遷上的障礙,以每年新進人員女性多於男性的情況比例計算,在高階職位上女性的人數亦應多於男性,然而真實的情況卻正好相反。故本研究參考之前研究者的研究發現,彙總出台灣五大會計師事務所女性審計人員可能面臨到的升遷障礙,包括性別歧視、性騷擾、家庭與工作衝突和缺乏良師益友(mentor)等,以問卷調查方式蒐集實證資料,並進行統計分析。另外,本研究詢問研究對象所知的審計人員離職原因以及五大會計師事務所現行的工作場所家庭政策,以了解男性與女性審計人員在離職原因上有無差異和事務所提供的家庭福利政策,得到的結果如下:
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    Description: 碩士
    國立政治大學
    會計學系
    87353020
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001960
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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