| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 89 === “People” is the most important resource in a public accounting (CPA) firm. The quality and quantity of the human resource affect the service quality and the operating cost of this labor-oriented industry. For a long time, high employee turnover rate has been the most serious problem for the CPA firm’s human resource management. Although a normal employee turnover rate is necessary for the growth of a CPA firm, an abnormal turnover rate would not only affect the quality of the service, but also make a gap between experienced and un-experienced personnel. Facing such high turnover rates and recruit costs, a CPA firm must respond to this issue and adjust its human resource policy.
The objective of this research is to find out the differences between CPA firms’ human resource policies in order to provide guidelines for them to increase job satisfaction, decrease an employee’s will for leaving and decrease turnover rate. First, this thesis analyzes the definition of resignation or job fluctuation, types and effects, and models of resignation theory. Domestic and foreign cases are researched. The method used in this thesis is done by analyzing cases and interviews with the big five international CPA firms. There are four topics in this research, “salary and benefit”, “job expectation”, “work pressure and workload” and “education opportunity and professional development”.
The result of this research shows little difference between the big five international CPA firms in Taiwan in turns of salary, benefit, job expectation, workload, education opportunity and professional development. In other words, there is no CPA firm that has unique human resource policy. A CPA firm should face the reason of resignation, not just focus on the human resource competition between CPA firms. A CPA firm should make its human resource policy different from others’, and work hard towards an environment to let employee stay.
|
|---|
