事實已經證明，會計師事務所的員工流動率相當的高，雖然高流動率是可以預期的，或甚至是事務所期望的，但若離職的員工是事務所希望留住的員工，或者是因為離職的原因並不正常，則可能會給專業界帶來一些問題。影響員工流動率的因素很多，但不論就哪一個因素來探討，均不若“組織文化”之涵蓋廣泛。任一組織均有其特殊之文化，此一文化與員工之間產生互動，進而影響員工繼續留在此一組織中之意願，因此，就組織文化對員工在職期間之影響做一探討，可對會計師事務所員工流動率的問題有一較宏觀的認知。

　　本研究基於對會計專業界未來發展之關心，以三家事務所之離職與在職員工為調查對象，利用問卷進行調查研究，試圖了解各家事務所之組織文化是否有所差異以及組織文化對員工在職期間之影響。在組織文化理論方面，藉由Schein與Ott對組織文化之概念與理論做一整合性探討，以利於對組織文化之起源與發展有一較深刻之了解，並說明其與O'Reilly, Chatman, and Caldwell所發展之OCP組織文化問卷之關聯。而根據回函之統計結果，發現三家事務所均很重視工作成果及工作細節，也非常強調團隊合作，但在穩定性與創新性上則有差異。本研究並以相關分析、變異數分析、鑑別分析及適存分析等進行樣本資料之統計分析。

　　研究結果發現：

　　1.男性之在職期間可能比女性長。

　　2.已婚者之在職期間可能比未婚者長。

　　3.教育程度愈高者其在職期間愈短。

　　4.到職日年齡愈大者，其在職期間可能愈長。

　　5.具有與會計師事務所性質相似之工作經驗者，其在職期間可能愈長。

　　6.事務所組織文化較重視穩定者，其員工之在職期間比較長。而是否具有會計師資格及績效評估好壞對員工之在職期間長短則無顯著之影響。

　　High turnover in the field of public accounting is evidenced in the fact that 70%-95% of new professionals hired will leave within 6 years. While high turnover rate can be expected, it becomes a problem when the wrong people leave, or leave for the wrong reasons. There are many studies focus on individual factor or factors which influence the employee turnover. All these studies are on "micro" level. On the contrary, "organizational culture" can give us a more "macro" understanding of employee turnover.

　　This study investigate the relationship between organizational culture and employee retention in three CPA firms. I introduce the organizational culture theory based on Schein's and Ott's conceptual work. According to the descriptive statistics, I found that "Outcome", "Detail" and "Team Work" are emphasized in all firms, but significant difference exists in "Stability" and "Innovation" dimensions among three firms. This study also uses correlation analysis, ANOVA, descriminant and survival analysis to analyze data.

　　Result of the Study results suggest that

　　1. Male employee retention time may be longer than female's.

　　2. Tenure of married may be longer than that of unmarried.

　　3. The higher the education level, the shorter the retention time.

　　4. The greater the employee's age, the longer the retention time.

　　5. Employee who has prior working experience in accounting firm might stay longer than that who hasn't.

　　6. Employee retention in CPA firm which emphasizes "Stability" may be longer than that in CPA firm which emphasizes "Innovation". Female employee is more influenced by organizational culture.

　　7. Male employee that has CPA license might stay longer than that hasn't. Whether female employee had the CPA license or not may not influence her retention.

　　8. Performance evaluation doesn't have influence on employee tenure.