| DC 欄位 |
值 |
語言 |
| DC.contributor | 高階主管企管碩士班 | zh_TW |
| DC.creator | 柯麗敏 | zh_TW |
| DC.creator | Li-min Ko | en_US |
| dc.date.accessioned | 2013-6-7T07:39:07Z | |
| dc.date.available | 2013-6-7T07:39:07Z | |
| dc.date.issued | 2013 | |
| dc.identifier.uri | http://ir.lib.ncu.edu.tw:444/thesis/view_etd.asp?URN=100450032 | |
| dc.contributor.department | 高階主管企管碩士班 | zh_TW |
| DC.description | 國立中央大學 | zh_TW |
| DC.description | National Central University | en_US |
| dc.description.abstract | 企業面對經濟不景氣，努力降低成本，對於會計師服務業也造成相當的衝擊。但多數業者對於經營環境的變化，顯然沒有敏感的體認，大多還是採用維持現狀的策略。在經濟環境、政府政策、時代改變與國際化趨勢等諸多因素的考量下，會計師事務所必需改變競爭策略，才能達到永續經營的目標。本研究主要探討台灣會計師服務業的經營環境與發展趨勢，並分析個案會計師事務所的經營策略，期能找出未來可行的競爭策略。
本研究採用個案分析法，透過蒐集與彙整相關文獻資料及官方所公布之次級資料進行初步分析，並針對個案公司之高階經營管理者進行深入訪談。根據個案事務所的訪談結果，了解行銷策略、人資策略與服務策略等三項個案事務所獨特的經營策略。同時，依據蒐集的相關次級資料，整理出導入資訊系統輔助、併購或合夥增加規模、提供非審計顧問服務與提供鑑識會計服務等四大競爭策略進行探討。
從整體會計師服務業發展的趨勢可以獲得四項結論如下：(1)由於會計師錄取率的不斷上升，導致審計市場趨於飽和；(2)面對經濟不景氣與市場競爭，會計師事務所的平均經營利潤率降低；(3)會計師的性別以男性為主，且教育程度有逐漸提高的趨勢；(4)人力資本與非審計業務將是未來發展的主要重點。綜合言之，本研究從個案事務所的分析與探討中，提出幾點未來可行競爭策略之建議：(1) 未來宜以併購合夥或策略聯盟方式拓展服務區域；(2)未來宜提供客戶非審計顧問及創新的加值服務；(3)開發創造週邊相關業務，滿足客戶需求；(4)找到利基市場；(5)逐步透過資訊系統輔助審計業務的運作；(6)未來中長期宜規劃逐漸涉入鑑識會計服務業務。 | zh_TW |
| dc.description.abstract | 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. | en_US |
| DC.subject | 會計師服務業 | zh_TW |
| DC.subject | 行銷策略 | zh_TW |
| DC.subject | 經營策略 | zh_TW |
| DC.subject | Accounting Service Industry | en_US |
| DC.subject | Marketing Strategy | en_US |
| DC.subject | Business Strategy | en_US |
| DC.title | 台灣中小型會計師事務所競爭策略分析─以B會計師事務所為例 | zh_TW |
| dc.language.iso | zh-TW | zh-TW |
| DC.type | 博碩士論文 | zh_TW |
| DC.type | thesis | en_US |
| DC.publisher | National Central University | en_US |