本論文主要研究人力資源管理活動連結會計評價可能性，不同以往實證研究投入-產出過程定義研究變數，基於人力資本具備內生成長及存量特性，研究在會計觀念架構下定義人力資本及人力資產變數。以企業人力資源管理活動為中介變數，探討公司人力資本轉化為人力資產之路徑分析及影響效果。
實證設計首先自行發展人力資源連結會計問卷量表，以SPSS21版執行信效度分析及驗證性因素分析，萃取出主要變數，再以LISREAL 8.0執行結構方程式，進行人力資源會計模型適配性檢測。實證結果顯示「人力資源管理活動」為「人力資本」與「人力資產」不完全中介變數，人力資源會計模型路徑分析達適配統計效果。

The study aims at the human resource linkage with accounting valuation which inspiration of international financial reporting standard (IFRS). Different from prior studies stem on the input-output, depending on the human capital characteristic of endogenous growth and stock, the researcher defines human capital and human assets, explore human expenditure capitalized and the model of human resource accounting.
Assume the expenditure of human resource moderate between human capital and human assets.
Study self-develop human resource accounting questionnaire and analyze reliability and validity, and confirmatory factor analysis by using IBM SPSS software. Then test the model fit of structural equation modeling of human resource accounting. The result showed that the expenditure of human resource incomplete mediates the human capital and human resource and model fit significantly.

目錄
博士論文審定書 i
論文公開授書 ii
致謝詞 iii
中文摘要 iv
Abstract v
目錄 vi
正文
第一章 緒論 1
第一節 研究背景 1
第二節 研究目的 5
第三節 論文架構說明 6
第 二 章 文獻回顧與人力資源會計議題探討 8
第一節 前言 8
第二節 人力資源連結會計之研究回顧 11
第三節 人力資源會計與管理思潮對照 20
第四節 人力資源連結會計統計模型假設 29
第三章 研究方法 44
第一節 研究流程與人力資源會計模型實證流程 44
第二節 實證研究設計與評價 46
第三節 研究架構與研究變數、操作型定義與衡量 68
第四章 管理實證資料分析結果 78
第一節 實證資料分析說明 78
第二節 模式參數法估計及測量模型的適配度分析 79
第三節 人力資源連結會計評價整體模型分析 85
第四節 管理實證結果分析對人力資源會計啟發 90
第五章 結論與建議 107
第一節 結論 107
第二節 建議 108
第三節 研究貢獻 109
參考文獻 110
附錄一、人力資源會計衡量發展問卷 126
作者簡歷 131

圖目錄
圖一、人力資源會計統計假設模型 29
圖二、研究流程圖 44
圖三、人力資源會計模型研究設計流程 45
圖四、科學研究流程 47
圖五、測量操作過程 50
圖六、人力資源會計量表編制流程 53
圖七、價值攸關衡量過程 69
圖八、人力資源會計結構方程式 77
圖九、人力資源會計模型假說 87
表目錄
表一 管理思潮與人力資源研究歷史對照表 22
表二 KMO統計判斷準則 66
表三 人力資源會計模型變數定義及形成式指標 73
表四 敘述性統計 78
表五 信度分析 80
表六 因素分析 80
表七 問卷題目刪減前後對照 81
表八 結構方程式適配度指標 86
表九 結構模式之路徑係數與假說驗證 87
表十 巢狀模式法比較分析表 89
表十一 截至2018/5/20人力資源管理議題與財務會計準則連結匯總表 91

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