個人資料

學歷:

國立臺灣大學會計學系博士

國立政治大學會計學系碩士

國立政治大學會計學系學士

 

主要研究領域:

• 策略性成本管理 
• 策略性績效評估
• 醫院管理會計
• 成本與管理會計

課程:

策略性績效管理

高等管理會計學

管理會計理論專題研討

企業倫理與永續發展

成本與管理會計

期刊論文

期刊年份 期刊名稱
2023 H.L. Chu, N.Y. Liu, and Albert Tsang,Country-Level Institutions and Transparency of Directors’ Information Disclosure: The Role of the Labor Market,Emerging Markets Finance and Trade,2023 Accepted,
2023 劉乃熒、朱炫璉、劉順仁,Goal Consensus, Subordinates’ Prior Performance, and Supervisors’ Resource Allocation Preferences,臺大管理論叢,112年1月被接受,
2023 H.L. Chu, S.C. Chiu, and N.Y. Liu,CEO Power and CSR: The Moderating Role of CEO Characteristics,China Accounting and Finance Review,25(1),101-121.
2023 H.L. Chu, N.Y. Liu, and Albert Tsang,Labor Market Institutions, Environmental Disclosure, and Environmental Impacts,Journal of International Accounting Research,2023 Accepted,
2022 劉乃熒、朱炫璉,Climate Change Risk, Environmental Management, and Cost Stickiness,中華會計學刊,18卷2期,293-330
2022 H.L. Chu, S.C. Chiu, and N.Y. Liu,CEO Power and CSR: The Moderating Role of CEO Characteristics,China Accounting and Finance Review (forthcoming),,
2022 劉乃熒、朱炫璉、劉順仁、邱碩志,分店經理共同參與設計績效指標是否有助於分店目標達成?,會計評論,75,1-39
2021 朱炫璉、葉淑玲、楊婷雯,公司策略與成本僵固性:高階經理人過度自信之調節角色,會計評論,72期,83-117
2021 朱炫璉、江家瑜、曾繁宇,薪酬委員會對績效敏感性與內控缺失關聯性之影響- 以台灣初次上市櫃及首次公開發行公司為例,當代會計,22 卷1 期,27-65
2020 Y. C. Chen, and H. L. Chu,Empirical Research on the Function of Compensation Committees: The Influence of Family Control and Professional Managers.,Asia Pacific Journal of Accounting and Economics,27(1),51-70
2019 池祥麟、吳泰熙、陳宥杉、黃啟瑞、柯文乾、林美珍、朱炫璉、詹場,台灣永續價值指數之建構方法及投資績效,企業管理學報,第 44 卷1 期,1-27
2019 H.L. Chu, Y. L. Chen, and Y.L. Chiou,A field study on the impact of a net-sales based incentive plan and centralized inventory management ,Asia Pacific Journal of Accounting and Economics,26 (1-2),108-123
2019 N.Y. Liu, S. Z. Liu, and H.L. Chu,Estimating the Effect of a Fit-Focused Employee Selection Program, Journal of Management Accounting Research,31(2),159-175
2019 江家瑜、朱炫璉、黃勝堅,特色醫療整合之合併綜效-以臺北市立聯合醫院為例,管理評論,38卷1期,103-121
2017 朱炫璉、陳彥綺、劉乃熒、王慧君,自願性與強制性設置薪酬委員會對高階經理人薪酬績效敏感性之影響,中華會計學刊,13(2),1-39
2017 ,,,,
2016 朱炫璉、陳彥綺、劉乃熒、吳品萱,薪酬委員會品質、高階經理人現金紅利薪酬與企業績效關聯性之研究,當代會計,17(1),63-89
2015 C.Y. Chiang, H.L.Chu, and J.C. Romeis,The Effect of Physician Financial Incentives on the Effectiveness of Diagnosis Related Group-Based Prospective Reimbursement System,Health Services Management Research,28(3-4),67-75
2013 N.Y. Liu, H. L. Chu, and C. C. Liao,The relationship between a physician incentive plan and departmental performance in a Taiwan hospital,Journal of Hospital Administration,2(3),79-90
2013 H.L.Chu and CY Chiang,The Effects of Strategic Hospital Alliances on Hospital Efficiency,Service Industries Journal,33(6),624-635
2012 朱炫璉、劉順仁、劉乃熒,The Relationship between a Buyer Incentive Scheme and Purchasing Performance,當代會計,13(1),1-25
2011 H. L. Chu, C.C. Cho, and S. Z. Liu,Effects of Unbalanced Incentive Measures on Buyer Performance-An Empirical Study in Taiwan,International Journal of Productivity and Performance Management,60(8),844–856
2011 H. L. Chu, S. Z. Liu, and J. C. Romeis,Assessing the Effects of Drug Price Reduction Policies on Older People in Taiwan,Health Services Management Research,24(1),1-7
2010 朱炫璉、高惠松、李怡穎,實施作業基礎成本管理與公司績效之關聯性,當代會計,11卷1期,1-24
2010 H.L. Chu, S.Z. Liu, and J.C. Romeis,Do Drug Price Adjustment Policies Work? The Impact of Physician Financial Incentive Plans on the Implementation of Drug Cost Containment Mechanisms,Drug Information Journal,44(2),189-198
2009 朱炫璉、吳志銘,台灣金融控股組織對銀行效率之影響,台灣管理學刊,9(1),97-114
2009 H.L. Chu, C.C. Wang, and Y.T. Dai,A Study of a Nursing Department Performance Measurement System: Using the Balanced Scorecard and the Analytic Hierarchy Process,Nursing Economic$,27(6),401-407
2009 H.L. Chu, C.C. Wang, and S.F. Shiu,Effect of Participating in Taiwan Quality Indicator Project on Hospital Efficiency in Taiwan,The Journal of Health Care Finance,35(4),32-41
2008 H.L. Chu and S.Z. Liu,The Impact of Manager Promotion Programs on Store Performance: Evidence from 3C Chain Stores in Taiwan,Service Industries Journal,28(9-10),1215-1224
2008 H.L. Chu, S.Z. Liu, and J.C. Romeis,The Effect of Physician Financial Incentives on the Effectiveness of the Taiwan’s Outpatient Drug Co-payment Policy,Drug Information Journal,42(5),493-502
2008 H.L. Chu, S.Z. Liu, and J.C. Romeis,Changes in Prescribing Behaviors after Implementing Drug Reimbursement Rate Reduction Policy in Taiwan: Implications for the Medicare,The Journal of Health Care Finance,34(3),45-54
2007 朱炫璉、鄭珍如,以層級分析法衡量平衡計方卡之指標權重並評估某政府機關績效管理制度之實證研究,管理學報,24卷6期,689-705
2007 朱炫璉、許郁青,獎酬制度與經營績效之關係:以某3C零售業者為個案公司,當代會計,8卷1期,35-50
2004 H.L. Chu, S.Z. Liu, and J.C. Romeis,Does Capitated Contracting Improve Efficiency: Evidence from California Hospitals,Health Care Management Review,29(4),344-352
2003 H.L. Chu, S.Z. Liu. J.C. Romeis, and C.L. Yaung,The Initial Effects of Physician Compensation Programs in Taiwan Hospitals: Implications for Staff Model HMOs,Health Care Management Science,6(1),17-26
2002 劉順仁、李玉春、朱炫璉,西醫基層總額支付制度下醫療經濟指數之建立與應用,台灣醫學,3月,157-164
2002 H.L. Chu, S.Z. Liu, and J.C. Romeis,Does the Implementation of Responsibility Centers, Total Quality Management, and Physician Fee Programs Improve Hospital Efficiency - Evidence from Taiwan Hospitals ,Medical Care,40(12),1233-1237

研討會論文

研討會舉行年份 論文發表篇名
2022 H.L. Chu, Albert Tsang, C.W. Chang,Media Spotlight and CSR: The Moderating Role of the Legal System,Asia Pacific Management Accounting Association 2022 Annual Conference,,
2022 H.L. Chu, N.Y. Liu, and Albert Tsang,Labor Market Institutions, Environmental Disclosure, and Environmental Impacts,The 2022 JIAR (The Journal of International Accounting Research) conference,,
2022 朱炫璉、江家瑜、李冠頡,競業禁止條款與創新:高階經理人任期之調節效果,2022當代會計研討會,,
2021 H.L. Chu, L. Yu, and Y.L. Chiou,Non-compete Agreements and Corporate Social Responsibility: The Moderating Effect of CEO Tenure,2021 Taiwan Accounting Association Annual Conference,,
2021 H.L. Chu, M. Yu, and C.Y. Chiang,Non-Compete Agreements and Innovation: The Moderating Effect of CEO Tenure,Asia Pacific Management Accounting Association 2021 Annual Conference,,
2019 H.L. Chu, /S.C. Chiu, and /Albert Tsang,CSR and Firm Value: The role of CEO Characteristics.,2019會計理論與實務研討會,,
2019 H.L. Chu,/S.C. Chiu,/Albert Tsang.,CEO Overconfidence and Corporate Social Responsibility: The roles of CEO Age and Gender.,Asia Pacific Management Accounting Association 2019 Annual Conference,Qatar,Qatar
2018 朱炫璉、邱碩志、劉乃熒,Can Employee Participation in Choosing Performance Measures Improve Incentive Plan Effectiveness. USA, 2018.,2018 Accounting Association Annual Meeting,華盛頓,美國
2017 H.L. Chu, Y.L. Chen, and Y.L. Chiou ,A Field Study of the Impact of Changes to a Net Sales-based Incentive Plan and Centralized Inventory Management,2017會計理論與實務研討會,臺北,臺灣
2017 H.L. Chu, S.C. Chiu, and N.Y. Liu,Can Employee Participation in Choosing Performance Measures Improve Incentive Plan Effectiveness,Asia Pacific Management Accounting Association 2017 Conference,上海,中國
2017 H.L. Chu, Y.L. Chen, and Y.L. Chiou,A Field Study of the Impact of Changes to a Net Sales-based Incentive Plan and Centralized Inventory Management,2017會計理論與實務研討會,臺北,臺灣
2017 H.L. Chu, S.C. Chiu, and N.Y. Liu ,Can Employee Participation in Choosing Performance Measures Improve Incentive Plan Effectiveness,Asia Pacific Management Accounting Association 2017 Conference,上海,中國
2016 鄭桂蕙、邱彥毅、朱炫璉,內部稽核屬性與公司治理,2016會計理論與實務研討會,雲林,臺灣
2016 H.L. Chu, Y.L. Chiou, and W. C. Chiou,Managerial ability and overinvestment,APMAA 2016 Annual Conference,臺北,臺灣
2015 H.L.Chu, and C.C. Cho, S.Z. Liu, and N.Y. Liu,The Impact of performance measure properties on the relationship between incentive intensity and firm performance-evidence from the real estate brokerage chain in Taiwan,2015 Accounting Association Annual Meeting,芝加哥,美國
2015 H.L.Chu, C.Y. Chiang, and N.Y. Liu,The Impact of the First Build-Operate-Transfer Mode on hospital Performance: Evidence from hospitals in Taiwan,Accounting Association Annual Meeting,芝加哥,美國
2015 H.L.Chu and C.Y. Chiang,The Effects of Different Merging Strategies on Hospital Efficiency- Evidence from Taiwan Hospitals,2015 Accounting Association Annual Meeting,芝加哥,美國
2014 H.L. Chu, Y.C. Chen, and N.Y. Liu,The Impact of the Revised Financial Accounting Standard No.10 on the Relationship between Inventory Management Ability and Financial Performance of Companies in Taiwan,APMAA 2014 Annual Conference,None,泰國
2014 H.L.Chu and CY Chiang, and James C.Romeis,The Effect of Physician Financial Incentives on the Effectiveness of Diagnosis Related Group-Based Prospective Reimbursement System,Accounting Association Annual Meeting,亞特蘭大,美國
2014 朱炫璉、陳彥綺、王慧君,薪酬委員會品質對高階經理人薪酬與公司績效關聯性影響之研究,26屆亞太研討會及2014會計理論與實務研討會,台北,臺灣
2013 朱炫璉、江家瑜、謝宜君,我國首例BOT 醫院經營績效之探討,2013 會計理論與實務研討會,台北,臺灣
2012 朱炫璉、江家瑜,The Effect of Physician Financial Incentives on the Effectiveness of Diagnosis Related Group-Based Prospective Reimbursement System,2012會計理論與實務研討會,台北,臺灣
2012 朱炫璉、卓佳慶、劉順仁、劉乃熒,The Role of Employee Skills in Moderating the Impact of Incentive Plan on Store Performance,2012會計理論與實務研討會,台北,臺灣
2011 朱炫璉、陳彥綺,新十號公報對企業績效之影響:存貨管理之中介效果,2011會計理論與實務研討會,台北,臺灣
2010 H.L. Chu, N.Y. Liu, and C.C. Liao,The Relationship between a Physician Incentive Plan and Hospital Performance,APMAA 2010 Annual Conference,台北,臺灣
2010 H.L. Chu, N.Y. Liu, and C.C. Liao,The Relationship between a Physician Incentive Plan and Hospital Performance,APMAA 2010 Annual Conference,台北,臺灣

專書

出版日期 書名
2021 Chu, H.L. and S.C. Chiu,”The Stages of Management Accounting Evolution in Taiwan’s Hotel Industry: Evidence from Taipei City” in Management Accounting in China and Southeast Asia edited by Rickards, R. C., Ritsert, R., and K.Terdpaopong. 2021. Germany: Springer Nature Switzerland AG.

研究計畫

經費補助單位 計畫名稱 計畫執行開始日期 擔任角色
科技部 不同合併策略醫院績效之影響 2014 主持人
科技部 ESG資訊透明度的決定因素:高階經理人特性與國家層級特性所扮演的角色 2022/08/01 主持人
科技部 企業策略對所有權結構及管理者特性與成本行為關聯性之調解效果 2018/8/1 主持人
科技部 企業社會責任與公司價值:公司特性與高階經理人特性 2019/8/1 主持人
教育部 再造人文社會科學教育發展計畫 2016 共同主持人
台灣證券交易所 公司治理評鑑系統實施之成效 2015 共同主持人

經歷

任職開始日期 任職結束日期 經歷類別 服務機關名稱 職務
2021/8/17 2024/8/16 董事會(董監事) 台灣土地銀行 常務董事
2019 2020 專業顧問 安永企業家獎 評審委員
2019 專業顧問 安永企業家獎 獨立評審團委員
2019 2019 專業顧問 證券櫃臺買賣中心 審議委員
2019 2020 專業顧問 經濟部 經濟部所屬事業109年度移轉民營評價會諮詢委員
2019 2021 專業顧問 當代會計 編輯委員
2018/5/1 2020/4/1 專業顧問 金管會 會計師懲戒覆審委員會
2018 2022 專業顧問 會計師懲戒覆審委員會 覆審委員
2016 專業顧問 雲科大105年度管理學院會計系 自我評鑑之內部評鑑委員
2016 2019 專業顧問 Asia Pacific Management Accounting Association Executive Vice President
2016 專業顧問 國家考試院考試院 典試委員
2016 專業顧問 Asia Pacific Management Accounting Association annual conference 主席
2015 2016 專業顧問 台北市政府衛生局 台北市市立醫療院所醫療基金監督管理委員會委員兼常務委員
2015 2017 專業顧問 證券櫃臺買賣中心審議委員 委員
2014 2021 專業顧問 台北市市立醫療院所醫療基金監督管理委員會 委員兼常務委員
2014 2018 專業顧問 信義房屋 顧問
董事會(董監事) 安永文教基金會 安永文教基金會

榮譽

獲獎年度 獲獎項目 頒發單位
2022 111年度學術研究獎助 臺北大學
2021 110年度學術研究獎助 臺北大學
2020 績優導師 臺北大學
2020 109年度學術研究獎助 臺北大學
2019 第七屆論文獎學術組「銀獎」論文 中華民國會計師公會全國聯合會
2018 期刊發表研究獎勵 會計系
2018 2018穩懋當代會計碩士論文獎最佳論文 當代會計
2017 The best paper award of 2017 APMAA Annual conference Asia-Pacific Management Accounting Association
2016 期刊發表研究獎勵 會計系
2015 績優導師 台北大學
2014 期刊發表研究獎勵 會計系