於知識經濟時代中，人才已為組織中最重要的資產之一，然對於許多知識工作者來說，由於其提供的專業知識的替代性較低，也因此在就業市場不再是買方獨大的局面，人才在「求職」的同時，雇主也在「求才」。因此如何使潛在的人才對一組織有更高的組織人才吸引力 (organizational attractiveness)，進而願意投身進該組織服務，便為組織在這個時代的人力資源管理領域一個重要的議題。 會計師事務所所處的產業便為典型的提供客戶專業知識的產業型態，加上產業的人才流動率較高，因此各事務所對於專業人才的需求始終居高不下，許多徵才活動也紛紛推出。然而對於會計系應屆畢業生來說，他們對於事務所真正在意的屬性是甚麼？事務所又是如何才能真正吸引到這些專業人才？本研究欲從此核心問題，參考學者之雇主知識 (employer knowledge)模型進行探討，另外於實務中，多數的應屆畢業生也常透過詢問學長姐或朋友以獲得更多與事務所相關資訊的情形，而在這樣口碑傳播 (word-of-mouth)的脈絡下，傳播者對事務所的了解程度高的是否會產生組織人才吸引力的影響呢？ 本研究結果發現，雇主知識中給足加班津貼的薪資制度之工作資訊及較高的雇主聲望將會正向影響潛在求職者之組織之人才吸引力。建議實務組織可循此方向強化其組織人才吸引力，本研究亦提出後續研究建議，仍賴未來研究者之探索。 / The talents are the most essential assets for the organizations in the era of knowledge economy. For lots knowledge workers, the knowledge they have is less substitutable, so the organizations are not stronger in the labor market anymore. In the mean time the talents seek for the jobs, the employers also seek for the talents. How to increase the organizational attractiveness to the potential job seekers is an important issue in the human resource management. In the industry of the accounting firms especially emphasize on the profession and knowledge. They keep looking for talented employees so eagerly because of the high turnover ratio. For the students of the major in accounting, what do they really care about? How can the accounting firm attract the potential job seekers? In this thesis, we will use the employer knowledge model to discover the effects to the organizational attractiveness. Students also seek for more information about the organizations by asking the seniors or friends. In the context of word-of-mouth, we wonder the expertise of the information senders will affect the organizational attractiveness. In the result of the research, the non-deducted overtime compensation plan and higher employer reputation will increase the potential job seekers’ organizational attractiveness. The accounting firms can improve the attractiveness from these aspects.