- 學位論文
會計師事務所事業組織間業務綜效之研究：以PwC台灣為例
Synergy Study of Accounting Firm：A Case Study on PwC Taiwan
摘要
當整體經濟發展不如預期，成熟產業的競爭環境更加激烈，產業內業務服務同質化，造成服務商品化（commoditize）的同時，如何建立企業的差異化，提升企業的服務價值，維繫客戶關係，讓組織得以在產業中出類拔萃，提高市場佔有率，不僅是經營者的挑戰，同時也是企業極佳的變革機會。 本研究以會計師事務所事業單位間之業務綜效研究為主題，並以PwC台灣為對象，進行深度個案研究，結合組織契合（coherence）與綜效分析、能耐建構與成長、客戶為中心之全球客戶管理機制、與國際企業管理策略等理論與文獻，深入探討會計師事務所事業部門間之潛在業務綜效領域，以及促進與阻礙綜效發揮的組織問題，期能因此歸結欲建立業務綜效的具體管理作為，以提升組織的動能，創造組織學習能力，以創造新業務的機會。 具體而言，本研究透過事業單位間業務服務內容的分析，歸納事業單位間業務動態與靜態綜效的多、寡狀態，並分析促成綜效所需成本的高、低，以瞭解綜效促成組織契合的可能性。藉由管理階層在過程中可扮演的角色，來分析組織力量如何得以協助組織綜效的發揮，並藉由國外擴展組織綜效的經驗，分析國內會計師事務所可採取的策略方向。 本研究發現，會計師事務所事業單位間多數存在相關性與互補性，動、靜態綜效的高、低因業務內容而有所差異。動態是屬於較長期的，包括提升事業間的相互學習，增加員工及組織的能耐，共同創造新發展的業務；而靜態，包括利用與延伸現有業務服務的內容，增加事務所的營收，提升員工的產能，達到範疇經濟的效益。綜效高且互補性高，組織間合作模式容易形成；若綜效低且因要合作所發生的成本相對高的業務內容，促成合作的可能性相對低，除非有組織策略性的考量。 本研究也指出其他限制合作綜效的因素，包括因業務屬性受會計師超然獨立性要求所限制、組織設計採利潤中心制，及因人為因素等造成彼此合作意願低。另外，管理階層在組織綜效發揮與否的過程中扮演重要角色，可採取促進綜效的行動包含(一)強化事業單位一致性的目標、(二)建立彼此信任關係及默契、(三)提升員工及組織增加能耐、(四)促進組織內最佳實務的分享、(五)重新定義績效衡量指標等五個重點。
並列摘要
One of the greatest challenges for nowaday accounting firms is to differentiate their service value for their clients, stand out among the Big Four and be a market leader. However, intensive competition makes professional services getting commoditized and firms therefore struggle with eroding profitability. How to manage synergies across different business units so that resources can be leveraged for better value creation and new capabilities can be built for capturing new business opportunities becomes imperative to management of accounting firms. Undertaking an indepth case study approach, the present study focuses on the identification of synergy areas and the organization architecture in which these potential synergies could be better realized. Based on various literature regarding corporate coherence, competence-based growth, client-centric strategy, and transnational strategy, this study seeks to unravel areas for synergy creation and mechanisms that are able to facilitate organizational learning and competence build-up. By analyzing the professional service content at PwC Taiwan, we attempts to further categorize synergy activities according to the extent of synergy creation (from static to dynamic) and the costs of managing synergy (from low to high). In addition, we will benchmark the experience of other organization within the same corporate context to establish effective managerial measures. This study finds that numerous dynamic and static synergies exist between the business services of different organization units, with differential magnitude according to the content of the business involved. Dynamic synergy is highly relevant to competence building, co-creation, and cross-learning enhancement, as well as for long term operational objectives. Static synergy can be used to leverage existing services to grow revenue, achieve economies of scale and increase employee productivity. Our study finds that business services with high levels of synergies and high complementarity contribute to corporate coherence; business services with fewer synergies and high synergy facilitation cost do not contribute to corporate coherence. The present study also shows how the exploitation of synergies is constrained by the inherent independence of the accounting firm, by the profit center-based organizational design, and the influence of personal experience. The management team can help facilitate and explore synergies by aligning common goals, building relationships and trust, enhancing employee competence and organizational capabilities, encouraging sharing and collaboration, and suitably redefining performance indicators within the firm.