Verifying Effects of Human Capital of Taiwanese CPA Firms on Managerial Performance: Using Organizational Commitment as a Moderator

*¹Yu-Je Lee  and  ²Ching-Ho Chen

¹Takming University of Science and Technology, Taiwan

²CPA, Taipei City

Corresponding author Email: chench91@hotmail.com

Accepted 17 August 2013

Abstract

The main purpose of this study is to verify the effects of human capital of Taiwanese CPA firms on managerial performance, with organizational commitment being the moderator. An interview was conducted on the owners and all staff of Taiwanese CPA. Stratified sampling was used to yield knowledge from the population according to the list of the Taiwan Provincial CPA association, R.O.C.. The overall model’s goodness-of-fit effects concerning the overall mode, structural model and measurement model were verified using linear Structural Equation Modelling (SEM). Research results showed that: among the effects of Taiwanese CPA firms’ human capital in Taiwan on managerial performance, the variable, “organizational commitment” plays a positive role in moderating or interactively action significantly, which also implies that organizational commitment has speedy power in the effects of Taiwanese CPA firms’ human capital on managerial performance significantly.

Keyword: Human Capital, Organizational commitment, Managerial Performance