Education Level and Productivity of Professional Staff for the Public Accounting Firms in Taiwan

• Main Authors: Wen-Qian Cai, 蔡文謙
• Other Authors: Ling-Zhao Lin
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/m5qteq

碩士 === 長榮大學 === 經營管理研究所 === 98 === Now, high educational background people are full of the streets, bur do the low educational background people be out of work? This issue raises our concern. On human resource theory ,whether high educational background people really surpasses the low educational ones is the main study .In this text, taking public accounting firm employees for example, to study whether there are differences in productivity between high educational background people and the low ones ,and using of the function of the translog income to measure productivity. The empirical result shows that the average productivity of high educational background professional assistants is all notable higher than low educational background ones, but the condition is getting worse every year, till the latest year ,the average productivity of high educational background professional assistants even can not compare with low educational background ones, it is thus clear that high educational background at present is not essential.