| dc.description.abstract | In this study, we interviewed with an experienced professional supervisor, to extract his life experience and knowledge of being supervisor, which guide Taiwan’’s supervisors to carry out their duties. The research sample who is the researcher’’s friends from Japan is relatively willing to share his experiences. Because of the research sample’’s rich supervisor qualifications covering small, medium-sized and large companies from Japan to Taiwan, the study sample is quite match with the demand of this study.
There are two major contributions from this study: First, this study provides Taiwan’’s supervisors clear and practical operations which are different to the general description from Companies Law. It includes the three main duties of supervision, which are the supervision of directors’’ decision-making, risk management as well as auditing the financial statements. In addition, supervisors have been entrusted by the shareholders, so supervisors must protect and try to maximize the profits of shareholders. That is, to ensure the company’’s business continuity from three parts: business, technology and human resources. Finally, the supervisors of Taiwan should not lose sight of management accounting, particularly return of accounts receivable and cost analysis. Second, this study provide a complete check list from Japanese research sample that Taiwan’’s supervisors can adjust the list items to fits the specific enterprises.
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