女性創業在現代人眼中已非新鮮事,2013年經濟部統計台灣女性自營作業者佔了74.2%,而在所謂「專業」的會計師業裡,自行執業或與他人合夥的女性會計師人數也相當多,根據2012年會計師服務調查報告顯示,單獨開業的會計師,女性佔76.6%。本研究目的在探討以專業知識為基礎的會計師行業中,自行開業的女性會計師的創業動機、困難及因應之道,並將研究結果與其他女性創業文獻比較其異同。 本研究以中部地區中小型會計師事務所女性會計師為研究對象,採質性研究方式,深度訪談12位女性執業會計師,結果發現受訪者自行開業的動機,「拉式」及「推式」都有,且在「推式」動機中並非全然是消極的。一般創業經常碰到的資金難題,在會計師事務所似乎不是問題;創業初期業務量不足是最常見的困難,創業後則面臨專業知識的活用與問題解決能力的考驗;而困難的因應方式,則有透過女會計師社團、過去事務所同業及稅務單位的舊識與同事,進行資訊交流、經驗分享等,研究結果反映會計師業務與其他產業在行業特性上的差異。
The purpose of this study is to explore the entrepreneurial experience of female public accountants, including their motives, difficulties encountered and solutions adopted. This study adopted Qualitative Interviewing Method, aiming at 12 female public accountants, who initiated accounting firms around the central area of Taiwan. Based on Benjamin and Philip’s model (1986), which identidied two types of entrepreneurial motives, named "pull" and "push", this study has found both types of motives existed among these surveyed public accountants. The financial problems which often encounteres in general industries seem not really matter in public accounting industry, on the other hand, developing new clients is the most common difficulty in the initial stage. Launching their business, entrepreneurs then faced the problem of using professional knowledge and skill appropriately, and selecting proper solutions. To deal with thoese difficulties mentioned above, female public accountants surveyed chose to join the profesional association in order to seek the opportunities to share experiences from experienced peers, or chose to keep good relationships with taxation department or the ex-colleagues worked in accounting firms.