專業服務企業人才留任關鍵因素之探討： 以國際會計師事務所為例

Abstract

截至2015年9月資料顯示，台灣地區四大會計師事務所占台灣地區上市櫃審計市場就審計客戶市值及客戶數分別達97.58%及87.53%，然而四大會計師事務所均面對審計人員流動率高居三成以上的問題。會計師在社會上被視為是政府、大眾、股東及企業的聯結者，獨立公正執行業務來創造社會最大的利益，會計師的專業不僅影響企業，更是台灣經濟競爭力之最大支柱。 會計師事務所是以「人」為本的行業，會計師審計業務之執行需助理人員以團隊編組的方式進行工作。又因會計師事務所的人力在社會及經濟演變下面對挑戰越來越多，包括交易網路化、帳務系統電腦化、產品及產業快速變遷、交易模式創新及複雜化、人力市場新主力的Y世代觀念改變、法令準則快速改變及專業判斷和舞弊風險增加等因素，人力知識累積及經驗傳承是需要相當一段時間，如何將適任人才留任並降低人員流動率以期提供專業高品質服務、進而提高客戶滿意以維持社會公平正義之目標成為會計師事務所極大的挑戰。 但個人因素、工作與組織因素、社會支持及工作滿意度等均影響員工留任意願，而每個人對工作期望及各工作因素重視權重不同，以及工作環境得到工作滿意常會因個人特質及環境差異而難以量化衡量。離職者選擇離職往往非單一因素造成，可能是綜合多項不滿意因素的行為結果，故瞭解不同職級同仁考量留任的關鍵因素，以作為聚焦改善工作滿意度及提高同仁留任率的方向，也期望本研究可以提供事務所人力資源主管於未來謀求審計人力穩定及實行留任措施之參考，使期有效降低及改善人員流動率。

As of September 30, 2015, the audit market shares on the listed companies in terms of market capitalization and numbers of companies audited are amounted to 97.58% and 87.57% among Big Four accounting firms in Taiwan. However, all four firms are facing high annual employee turnover rate at more than 30%. Professional accountants generally viewed as connectors across government, public society, shareholders and corporations, shall exercise their practice unbiased and independently in order to create maximum benefit to the society. The accounting profession not only affects the corporations, but also serves as a strong pillar to support the competitiveness of Taiwan’s economy. Professional accounting firms are people-oriented organization in providing the audit services on team-based approach. Also, the employees in the accounting firms are facing more challenges on the ever changing society and economy, including internet transaction, accounting software automation, fast pacing change in product and industry, innovation and complexity in transaction model, different mindset of generation-Y entering into job market, ever-changing accounting standards and regulations as well as more professional judgment needed on rising fraud risk etc. It takes time to accumulate their knowledge and pass on their experience to more junior staff. How to better retain the talent and reduce employee turnover becomes a highly concerned issue in order for the accounting firm to provide the high quality of professional services, increase the client satisfaction and maintain the social justice. All of the attributes associated with individuals, jobs, organizations, social support and job satisfaction might affect an employee’s intention to stay the organization. However, everyone has a different job expectation and weights on those various attributes. Additionally, the quantity of the job satisfaction from the work environment is hard to be measured due to different individuals and working environments’ attributes. The intention to quit generally and accumulatively arises from the job dissatisfaction related to various factors, which is not a direct result of job dissatisfaction by one single negative factor. Therefore, it’s better to understand those critical factors that the employees at different job levels might be considering in deciding their intention to retain in order to improve job satisfaction and intention to stay in the future. Also, we hope the findings of this study will be able to provide some recommendation to the management of human resources in the accounting firms as to their human capital’s strategy in reinforcing the stability and retaining the talent by reducing employee turnover effectively.