會計職缺起薪薪資之決定因素

An Analysis of Determinants of Starting Salary for Accounting Job Vacancies

本文聚焦職缺甄選條件，對會計職缺之起薪薪資決定因素進行實證研究，樣本涵蓋私人企業與就業考試職缺。前者資料來源為求職網站，蒐集財務會計與稽核審計等二類別職缺；後者資料來源為公開考試簡章，若會計學為考試科目即認定為會計職缺。本研究分別針對前述兩樣本進行分析，發現二者之職缺起薪皆與學歷條件及工作年資門檻呈正相關。另私人企業職缺的實證結果顯示，職缺要求具備會計師事務所經驗、或要求持有會計師證照，該職缺之薪資水準顯著較高。此外亦發現，雇主願意支付英語能力達特定門檻的求職者較高的薪資。會計師事務所工作負荷及會計師考試難度均具有挑戰性；然而，本研究結果提供具備會計師事務所經驗或會計師證照對薪資正向影響之實證證據，有助於激勵學生及社會新鮮人勇於接受這兩項有利於提升未來薪資的挑戰。

This study focuses on job selection criteria and conducts empirical research on starting salaries determinants for accounting job vacancies. The sampling data covers two groups: private enterprises and employment examinations. The former uses job-searching websites to collect job vacancy data on financial accounting and auditing, and the latter, hand-collected from open recruitment prospectuses, uses the following criterion: if accounting is an examination subject then it is deemed as an accounting vacancy. The study separately analyzes the two samples and finds that the starting salary of both job vacancies is positively associated with academic qualifications and job seniority threshold. Additionally, the results from the private enterprise sample indicate that salary level is significantly higher for job-seekers with accounting firm experience or CPA licenses. It is further suggested that employers are willing to pay higher salaries for job-seekers who have reached a certain threshold of English proficiency. Work-load in accounting firms and difficulty of CPA examination are two challenges for job-seekers. The results of the study offer empirical evidence that accounting firm experience and CPA licenses have positive impacts on starting salaries, thus, providing ample motivation for inspiring business-major students or fresh graduates who are faced with the difficult process of learning accounting, preparing CPA exams, or working in an accounting firm.