本研究以台灣地區專業型服務業組織管理風險為主題,試圖從組織理論、公司治理、品德管理等觀點觀察此一議題。由於專業型服務業屬於一高風險之事業,因此對於從業的風險之管理、從業人員品德之高度要求有其必要性。 本研究以文獻探討與深度訪談之方式,從台灣地區大型之會計師事務所與律師事務所中各選出兩家,透過資料之蒐集、與該事務所知資深管理人員進行訪談等方式,做成四則案例研究。 在結論上,透過案例研究可以發現,專業型服務業組織之組織結構較為扁平、彈性,屬於有機型的組織結構。在公司治理上面,專業型服務業在應然與實然上都不能發展出公司治理所要求的股東會、董事會、監察人三權分立的結構。只有從領導者開始,改革塑造高品德水準的文化,才是避免各種管理風險與營運風險的良方。
This study focuses on the risk management of professional service organization in Taiwan. The author tried to analysis the issue from organizational theory, corporate governance, ethic management, and other related aspects. People practicing in the professional services industry bear relatively high hazards in their career; emphasis on the need of internal risk management and demand of high ethic standards is therefore necessary. The research is conducted through existing documents review and in-depth interview. In order to build up the case study as research materials, the author chose two firms from both legal services industry and accounting service industry in Taiwan. The four case studies to some extent reveal the detailed organization structure, risk management mechanism and service delivery process in these big enterprises. In conclusion, the author found that the professional service organizations tend to be more horizontal and organic in structure. It is not appropriate to apply the traditional theory in corporate governance directly to theses professional service organizations. Furthermore, it is the responsibility of the leaders of these firms to set the integrity standards and to put total ethics management into daily practice.