The Relationship of Human Resource Management Practices andOrganizational Performance in Accounting Firm-From Human Resource Roles Perspective

• Main Authors: Hao-Wen Cheng, 鄭皓文
• Other Authors: Yi-Hua Hsieh
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/70713466875810351656

碩士 === 淡江大學 === 會計學系碩士班 === 96 === In accounting firm, “human” are important assets of offering specialized service, and key factors of improving service quality. Thus, the human resources management is more and more important in accounting firm. The main propose of this study is to examine the relationship between human resource management practices and organizational performance. Then, according to the different roles that human resource department acts, we further reexamine the relationship between HRM practices and organizational performance. The objects of the study include Human Resource Department executives, the staffs and auditors of four major accounting firms. 121 valid questionnaires were returned, with a 40.33% returned rate. The results of the study are listed below: 1. The whole ranks of implementation results of HRM practices in accounting firm are recruiting, training and development, employee benefits, performance management, compensation system, and labor-management relationship. 2. In accounting firm, training and developing, performance management and labor-management relationship of HRM practices have significantly positive impact on organizational performance. 3. When human resource department of accounting firm acts the Strategic Partner, training and developing, performance management, labor-management relationship of HRM practices have significantly positive impact on organizational performance. 4. When human resource department of accounting firm acts the Administrative Expert, training and developing, employee benefits of HRM practices have significantly positive impact on organizational performance.