A Study of the CPA Firms’ Relationship among Business Strategy, Human Resources Management Strategy,and Organizational Performance

• Main Authors: Shih-Wei Cheng, 鄭世偉
• Other Authors: Yi-Hua Hsieh
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/2hkjh3

碩士 === 淡江大學 === 會計學系碩士班 === 96 === The major purpose of this study is to examine the types of business and human resources management strategies to be adopted, and the relationship among the different strategies, fitness, and the organizational performances of CPA firms in Taiwan. The standard sample consists of 801 firms. A total of 96 effective questionnaires are collected, and the rate of collection is 11.29%. Through descriptive statistics, reliability analysis, factor analysis, cluster analysis, discriminant analysis, one-way ANOVA analysis, Chi-square test, and scheffe test, the empirical study shows the following results: 1. When CPA firms adopt different business strategies, there is no significant difference in their organizational performances. 2. When CPA firms adopt different human resources management strategies, there are some significant differences on their organizational performances. （1）Accumulation HR strategy will enjoy better financial performance than facilitation and utilization HR strategies. （2）Accumulation strategy will enjoy better non-financial performance than utilization HR strategy. 3. The CPA firms will have different types of human resources management strategies if they adopt different types of business strategies. （1）Firms which adopt prospector business strategy will be more likely to perform accumulation HR strategy. （2）Firms which adopt analyzer business strategy will be more likely to perform accumulation HR strategy. （3）Firms which adopt defender business strategy will be more likely to perform utilization HR strategy. （4）CPA firms that possess the fit relationship of business strategy and human resources management strategy do not enjoy significantly better organizational performance than those that adopt a non-fitness approach.