會計師事務所經營策略之研究 —以台灣區會計師事務所為實證—

The Study of Business Strategy for C.P.A. Firms —A Study of Taiwan C.P.A. Firms—

羅芳蘭(Fang-Lan Lo)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200539

摘要

論文摘要
一個有效的策略能使公司的長期利潤最佳化，並且提高公司之競爭能力及生存能力，與完成其社會責任的能力。而所謂的經營策略乃是企業為因應環境變動與競爭情勢，所釐訂的一套彼此協調一致的計劃，以指出企業經營方向並分配資源以達成企業基本目標之一種步驟與方法。
高科技時代的來臨，資訊科技的蓬勃發展及網際網路的盛行，加速改變了經濟型態，在台灣加入WTO後及兩岸經濟關係變化下，牽動各種經濟環境的改變。致使台灣產業競爭加劇，企業莫不尋求各種方式，不論是併購或是結盟、或產品線增加、多元化經營及出走於經營成本低的地區，均在於增加企業本身的競爭優勢。會計師是企業的夥伴，仍無法自外於此種變化關聯。
這些挑戰與機遇，迫使會計師業改變目前保守的經營方式，並要吸收經營策略的新思維，以拓展自身在新世紀的市場機會。因此引發對整個會計師產業，在此種環境消長下的因應態度及策略運用探討下列議題之看法：
一、 會計師事務所面臨環境變遷，對經營績效是機會或威脅影響，並比較大、中、小型會計師事務所其間是否存在差異看法。
二、 會計師事務所因應環境變遷，與其所採策略間之關係，另大、中、小型會計師事務所就因應環境變遷，與其所採策略間之關係，並比較所採因應策略之差異。
三、 探討在考量所有環境因素之後，所運用之因應策略與事務所經營績效之關係。
本研究依據A.J.Rowe、R.O.Mason及K.Dickel(1988)，在Strategic Management & Business Policy一書中彙總各學者對環境因素及經營策略方案之看法，透過問卷的方式，以會計師事務所經營者群體為訪問對象，實證結果顯示：
一、 在五大環境因素23個變數下，整體會計師事務所服務業傾向面臨是威脅的影響佔多數，但在政府對公司法第20條規定的執行力、資訊e化、加盟國際性大事務所體系及合夥人間企業倫理融合等等，則傾向面臨機會之影響。另外，大、中、小型會計師事務所對於各環境因素之影響程度有顯著差異，其差異原因為加盟國際性事務所體系及主事務所所在位置。
二、 整體會計師事務所服務業在各種環境因素下所採取之因應策略，趨向採取多角化及創新策略。只有在政治環境因素下，大、中、小型會計師事務所運用之因應策略有顯著差異，且經事後檢定，在多角化策略之運用上，大型及小型會計師事務所看法不一致，即相較於大型會計師事務所，小型會計師事務所趨向於採取該因應策略。另以機會或威脅環境區分群體，會計師事務所在集中化、垂直整合及創新等策略有顯著差異，而以各處於機會或威脅環境之大、中、小型會計師事務所之因應策略沒有顯著差異。
三、 在考量所有環境因素後，十項之因應策略與會計師事務所經營績效沒有顯著差異，但經刪減變數，只取多角化及創新等因應策略，其對會計師事務所經營績效之影響有顯著的關係。

關鍵字

威脅 ； 機會 ； 環境因素 ； 經營策略 ； 會計師事務所

並列摘要

Abstraction
An effective strategy can maximize the company’s long-term profit, increase company’s competencies and survivability, and achieve its social responsibility. The strategy is a set of consistent plans, which point out the direction of operations and resource allocations, to response to the continuous changes and competitions.
Along with the coming of high–tech generation , the rapid growth of the information technology and the blooming of the Internet utilization speed up the changes of economic styles. In addition, Taiwan’s joining in WTO and the change of the trading relationship between Taiwan and China, the economic environments in Taiwan also change accordingly. Those changes raise the competition in Taiwan’s industries. Thus, most of the corporations are seeking ways to increase its competitive advantages thru acquisitions, strategic alliances, adding product lines, diversification, and business relocation to lower operation cost area. Having always been a partnership of corporations, the certified public accountant (CPA) is impossible to stand away from this fluctuation.

Those challenges and encounters force the industry of CPA firm to alter its conservative operations and to extract novel ideas of new operation strategies to create its market opportunities. Under this circumstance, several business attitudes and strategic utilizations are raised in the accounting industry. Here we will discuss them thoroughly:
1. Are the current environmental changes the opportunities or the threats to the industry of CPA firm? Are there differences from the perspectives of large, medium, and small CPA firms?
2. What strategies do the CPA firms adopt to be against each environmental change? Any different strategic choices relate to the size of the CPA firms?
3. What is the relationship between the operation strategies and the business performance after considering all the factors of the environmental changes?
This research is based on the study of environmental factors and strategic propositions by A. J. Rowe, R. O. Mason , and K. Dickel, in the book “Strategic Management & Business Policy”, published in 1988. Via the questionnaires of the managers of the CPA firms, the results from the questionnaires reveal the facts:
1. Based on the 23 variants of 5 environmental factors, most of the CPA firms consider that current environmental changes create threats to the CPA industry. Whereas, the executive power of the government to the 20th rule in the company law, information digitization, joining in large international CPA firm system, and ethical partnership are considered as an opportunity to the CPA firm. Besides, the impact levels to the environmental factors are significantly different from each size of the organization. The difference is due to the factors of joining large international CPA firm system and the geographic location of the main offices.
2. Most of the CPA firms tends to adopt diversification and innovation while considering all environmental factors. However, strategies adopted by the large, medium, and small firms are different while considering political factors. In contrast, small firms rather adopting diversification than large firms do to be against the political factors. Moreover, while dividing the environmental factors into opportunities and threats two groups, there is significant difference on the strategies of centralization, vertical integration, and innovation. In the other hand, there is no significant difference in strategy among large, medium, and small firms in these two groups of factors.
3. After considering all the environmental factors, these 10 strategies does not create significant difference on the business performance. However, if we only consider the diversification and innovation strategies, we will see a significant difference on the business performance.

並列關鍵字

threat ； business sprategy ； opportunity ； environmental factor ； CPA firms

參考文獻

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