| 摘要(英) |
The accounting service industry is influenced by cost cutting measures implemented in response to the economic downturn. Most accounting firms remain unchanged without realizing the differences in the business environment. Given the economic environment, government policy, generation change, and internationalization, accounting firms must alter their competitive strategies to reach the goal of sustainable management. This research aims at analyzing the business environment and trend of development in Taiwan’s accounting service industry. The business strategies of the case company are investigated in hope to figure out possible competitive strategies for the future.
This research adopts a case study approach, reviews relevant literature, and conducts an interview with managers of the case company. The company’s marketing, human resources, and services strategies are discussed during the interview. Four competitive strategies are examined: implementation of the information system, expansion through acquisition or partnership, the offer of non-audit consulting services, and the offer of forensic accounting services.
Four conclusions are made regarding the development of the accounting service industry: (1) The increase of acceptance rate has made the audit market saturated; (2) The average profit margin of accounting firms has declined due to the economic downturn and market competition; (3) Most accountants are males and the overall education level for accountants has gradually increased; (4) The future development focus will be human capital and non-audit services. Recommendations for future competitive strategies are provided based on the case company analysis: (1) Services areas are recommended to be expanded through acquisition, partnership, or strategic alliance; (2) Non-audit consulting and innovative value-added services are better provided to consumers; (3) Create peripheral businesses to satisfy clients’ needs; (4) Seek for a niche market; (5) Engage in the audit business with the assistance of information system; (6) Forensic accounting services are recommended to be brought into the business for medium and long-term development. |
| 參考文獻 |
一、 中文部分
1. 方世榮譯(1998)，Philip Kotler 著，Marketing Management：analysis ,planning , implementation , and control，9th ed. 台北：東華書局
2. 林明昌(2002)，市場導向與行銷策略配合對行銷績效影響之研究—以台灣重電馬達業實證為例，中原大學企業管理研究所碩士論文。
3. 翁景明編譯(2000)，策略行銷管理，華泰書局。
4. 張景翔，(2000)，企業經營策略與薪資策略關係之研究--以台灣1000 大製造業為例。國立中央大學人力資源管理研究所碩士論文，桃園。
5. 郭振鶴(1999)，行銷研究，華泰文化事業公司。
6. 蔡麗瓊(1998)，農會四健會行銷策略之研究，國立台灣大學農業推廣學系研究所碩士論文。
7. 魏啟林(1992)，策略行銷，台北：時報出版社。
二、 英文部分
1. Bearden, W. O. and T. A. Shimp, (1982). The Use of Extrinsic Cues to Facilitate Product Adoption.Journal of Marketing Research, Vol.14 ,(May) : pp.229-239.
2. Bucklin, Louis P., (1966).A Theory of Distribution Channel Structure, Berkeley, CA: IBER Special Publications.
3. Chandler , A.D.,Jr.(1962).Strategy and Structure：Chapters in the history of American industrial enterprise. Cambridge , MA：MIT Press
4. Colombo, R. A.,Morrison, D. G.(1989).A brand switching model with implications for marketing strategies.Marketing Science,8(1),89.
5. Engel, Kollat and Blackwell(2001), Consumer Behavior.
6. Fisk, George, (1976).Marketing systems, New York: Harper and Row Publisher.
7. Foxall, G. R. (1981), Strategic Marketing Management, London,Croom Helm.
8. Hambrick , Donald C.(1983b).Some tests of the effectiveness and functional attributes of Miles and Snow’s strategic types. Academy of Management Journal .26(1).pp.5-26
9. Hofer , C., & Schendel , D.(1978).Strategy Formulation： Analytical Concepts.Minnsota：West
10. Jauch, L.,&Glueck ,W.(1989).Strategic management and business policy 3rd ed. NewYork：McGraw-Hill
11. Kotler (1997), “Marketing Management, Analysis, Implementation and Using the Servoual Model, ” The Service Industries Journal,Vol,11,3, pp.324-343.
12. Kotler (2000) , Marketing Management, 10th ed., Prentice – Hall , New Jersey, pp.36-37.
13. Lauterborn, B. (1990) New marketing litany: Four Ps passed, C-words take over〞, Advertising Age. 61 (41), p. 26.
14. Olson, J. C., and J. Jacoby, (1972). Cue Utilization in the Qualit Perception Process. in M. Venkatesan ed, Proceedings of the Third Annual Conference of the Association for Consumer Research, MD College Park: Association Consumer Research, Vol.3, No.122 : pp.167-179.
15. Porter , Michael E.(1980).Competitive Strategy. N.Y.：Free Press
16. Quinn ,J.(1980).Strategies for change：Logical Incrementalism. IL：Irwin
17. Shapiro, Benson P., (1968). The Psychology of Pricing. Harvard Business Review, Vol.46 (Jul-Aug) : pp.14-25.
18. Thomas S.(1988).Management: function & strategy, Homewood, IL：Irwin
19. Webster, F. E. (1965), “The Deal-Prone Consumer,” Journal of Marketing Research, 2, pp.186-189. |
[Endnote RIS 格式]
[相關文章]
[文章引用]
[完整記錄]
[館藏目錄]
至系統瀏覽論文 ( 永不開放)
plurk
funp
live
udn
HD
myshare
netvibes
friend
youpush
delicious
baidu
Google bookmarks
del.icio.us
hemidemi
facebook
twitter
google
reddit