摘要
對於非都市型會計師事務所之經營，先依會計師事務所的組織架構、資源基礎論及競爭策略等文獻探討，建立「非都市型會計師事務所之經營重要因素」中多項評量構面，並使用德爾菲法問卷調查彙整專家意見，找出關鍵成功經營要素，進一步再透過與執業者的深度訪談得到經營之成功策略，亦歸納出以下幾點結論。 研究之結果顯示，(1)財務資源項下的成本控制及業務收支構面 (2)實體資源項下的開發規劃及執業用資訊軟硬體構面(3)人力資源項下的人才及團隊培訓構面(4)聲譽資源項下的服務價值及客戶關係管理構面(5)技術資源項下的專業技術構面(6)組織資源項下的多角化組織及社交組織構面，以上項目為形成經營成功策略的重要因素，且「集中策略」是非都市型會計師事務所之最佳競爭策略。
並列摘要
This study examined literature regarding the organizational structure, resource-based view, and competitive strategies to establish constructs for major factors influencing the operations of non-urban accounting firms. A questionnaire incorporating the Delphi method was employed to gather opinions from experts and identify factors key to operational success. We then conducted in-depth interviews with practitioners regarding their successful operating strategies and arrived at the following conclusions. The study results indicate that the following constructs are crucial factors of operating success: (1) cost control and business revenue under financial resources, (2) development planning and accounting hardware and software under physical resources, (3) talent and team training under human resources, (4) service value and customer relationship management under reputation resources, (5) expertise under technical resources, and (6) diversified organization and social organization under organizational resources. Furthermore, centralization is the optimal competitive strategy for non-urban accounting firms.