||本研究旨在探討台灣會計師事務所之人力槓桿與在職訓練對其經營績效之影響，本研究將以台灣經濟新報（TEJ）資料庫之2002 年至2010 年台灣前三十大會計師事務所為樣本，其研究結果顯示，會計師事務所在職訓練之投入對於組織經營績效具正向顯著相關，但人力槓桿並非直接影響而是透過在職訓練的投入間接影響會計師事務所之經營績效。本研究之實證結果可供會計師事務所重視人力資本投入，進而提升事務所之服務品質，改善事務所之經營績效。
This study aims to explore the effects of human leverage and on-job training on the operating performance within a Taiwanese CPA firm. Using the Top 30 CPA Firms from year 2002 to year 2010 in the Taiwan Economic Journal (TEJ) dataset as a sample, the study’s results indicate that on-job training has a significantly positive effect on operation performance of CPA firms. The results also suggest that the human leverage has a mediate effect on CPA firms’ operating performance through the input of on-job training. It is suggested that CPA firms need to take serious consideration of on-job training input to promote their human capital, so as to advance theiraudit quality, and further to improve the firm’s operating performance.