本研究針對在國際財務會計準則（International Financial Reporting Standards, IFRS）轉換中扮演重要角色的會計師事務進行討論，以期找出會計師事務所協助企業成功轉換IFRS的關鍵作業。經由文獻彙整和專家訪談分別找出會計師事務所協助企業轉換IFRS的可行作業，結合決策實驗室分析法（Decision making trial and evaluation laboratory，DEMATEL）和分析網路程序法（Analytic Network Process，ANP）擬定兩份專家問卷發送。問卷分析發現會計師事務所協助企業導入IFRS時，最關鍵的作業為訓練層面之作業，又以「內部訓練」最為重要；接著是會計層面之作業；而組織層面的作業和系統層面的作業重要性則較低。The purpose of this paper is to examine the role of accounting firms in converting the R.O.C. GAAP into IFRS in order to find out the key activities of accounting firms in assisting enterprises adopting IFRS successfully. We combine Decision Making Trial and Evaluation Laboratory with Analytic Network Process to draw up two questionnaires for this research. The research results indicate that the first key activities are training-related and the most important activity in training-related is internal training. The second key activities are accounting-related activities. Finally, activities of organization-related and system-related are less important.
