角色認同與社會網絡對會計師創業績效之影響

The Effects of Role Identity and Social Network on Entrepreneurial Performance of Certified Public Accountant

林玉娟(Yu-Chuan Lin) ； 李瑾葳(Jin-Wei Li)

《科際整合管理研討會》 2016第19屆 (2016/06) Pp. 414-427

https://doi.org/10.6495/CIMBM.2016.027

摘要

台灣會計師產業以單獨執業與中小型規模的事務所居多，會計師在創業初期須面對「新之不利」與「小之不利」之正當性與資源匱乏的挑戰，因此，會計師如何透過社會網絡關係來拓展業務有其重要性。其次，會計師專業規範是謹慎保守，而創業則須積極冒險拓展業務，當會計師創業時須同時扮演這兩種角色，但此兩種角色之間可能產生衝突，他們在創業歷程中如何扮演此兩種角色？如何轉換角色與形成角色認同？在過去創業的相關研究較少探討專業人員在創業過程中，所可能面臨的角色衝突，本文期望透過對會計師創業歷程的探討，瞭解在創業歷程中，創業會計師如何形成角色認同與選擇扮演的角色，進而影響其社會網絡的建構，以及角色認同與社會網絡建構如何交互作用，進而影響了創業績效？首先，本文針對31位執前會計師進行探索性問卷調查，結果顯示社會網絡對會計師創業扮演重要角色。其次，透過訪談法，總計訪談北、中、南三區共八位執業三年以上的會計師。研究結果歸納出四個重要發現：一、會計師創業初期運用強連帶社會網絡關係以降低正當性的質疑與獲取資源；二、創業初期，會計師積極參與非專業性社團的社交活動，無助於業務的拓展；而參與專業性社團則可能有助於事務所的經營績效或會計師專業的成長。三、當創業者與會計師二個角色衝突時，會透過自我察覺選擇重要且具意義的角色扮演，進而對所扮演的角色產生認同；四、執業會計師對兩種角色認同的情形將影響他們社會網絡的建構，在此動態關係中，也將形成他們對會計師或創業經營者角色認同的改變，而此也將影響創業績效。

關鍵字

會計師 ； 角色認同 ； 社會網絡 ； 創業績效

並列摘要

Accounting companies in Taiwan are mostly sole proprietorship certified public accountant (CPA) firms and small and medium-sized. When establishing their businesses, accountants often encounter doubts from others regarding legitimacy and the challenges of resource scarcity. Therefore, means of growing accounting businesses through social networks is of great interest for many entrepreneurial accountants. Furthermore, the professional attitude of accountants is cautious and conservative, whereas entrepreneurs should be an active risk-taker. Nevertheless, these two roles may conflict with each other. This study explored the following topics. (1) How do accountants cope with serving simultaneously as an accountant and entrepreneur during the initial entrepreneurial stage? (2) How do accountants mitigate the effects of role conflicts? (3) How do accountants switch between the roles and identify themselves with a particular role when facing problems and key events? (4) How is the interaction between social network use and role identity, and how it affects the entrepreneurial performance? In this study, we adopted an exploratory research method to survey 31 accountants, and conducted analysis to validate the importance of social network to entrepreneurial accountants. Furthermore, we conducted in-depth interviews with eight accountants from northern, central, and southern Taiwan, each of whom has more than 3 years of working experience in the field. The results revealed four main findings. (1) Capitalizing on a strong tie network relationship during the initial entrepreneurial stage could reduce doubts regarding professionalism and legitimacy. (2) Participating in social activities of nonprofessional groups does not facilitate the expansion of newly established businesses. (3) Accountants’ life experience overlaps with their entrepreneurial process, forming self-concepts (i.e., meaning of their role) about being both an entrepreneur and accountant. When the entrepreneur and accountant roles conflict, the accountant perceives, selects, and ultimately plays the more crucial role, and thus eventually identifies with that role. (4) The role identity of accountants will introduce the construction of their social network and further affect the entrepreneurial performance of the certified public accountant firms.

並列關鍵字

Certified Public Accountant ； Role Identity ； Social Network ； Entrepreneurial Performance