全面品質管理在會計師事務所之應用: 
以印尼雅加達X會計事務所為例

Motivated by the author’s interest in the concept of Total Quality Management in various industries, this thesis deals with the application of the wisdom and techniques of Total Quality Management in Certified Public Accounting firms, with the case study of CPA X, located in Jakarta, Indonesia, in which the author has a considerable period of working experience. Through this thesis, the author describes the perspective of Total Quality Management in a detailed manner and the application of Total Quality Management in a professional service industry that has different characteristics when compared with other industries, such as manufacturing and conventional service industries. After that, the author describes the profile of CPA X and its uniqueness of quality control systems. Then from the perspective of Total Quality Management, the author explores the possible applications and managerial recommendations to improve the quality of the works done by the auditors with the emphasis of the customers and employees sides.

並列關鍵字

Total Quality Management ； Certified Public Accounting Firms ； management strategy ； quality control system.

參考文獻

Aggarwal, S. (1993), "A Quick Guide to Total Quality Management", Business Horizons, Vol. 36 No.3, pp.66-8.

AICPA Auditing Standards Board (2007), “Statement on Quality Control Standards (SQCS) No. 7, A Firm's System of Quality Control”.

Bergman and Klefsjo, (2003), “Quality from Customer Needs to Customer Satisfaction”, translate by Karin Ashing, Studentlitteratur, Lund.

Cameron and Sine, (1999), ”A framework for organizational quality culture”, Quality Management Journal, Vol. 6, N. 4, pp. 7-25.

Garvin, D.A. (1988), “Managing Quality: The Strategy and Competitive Edge”, Free Press, New York, NY

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全面品質管理在會計師事務所之應用: 以印尼雅加達X會計事務所為例

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