我國合夥型會計師事務所業務多角化對成本效率之影響

The Effects of Service Strategies on Cost Efficiency: Evidence from Partnership Accounting Firms in Taiwan

李慧婷(Hui-Ting Lee)

指導教授 ： 張寶光

共同指導教授 ： 陳心田(Sin-Tian Chen)

淡江大學/管理學院/會計學系碩士在職專班/碩士(2008年)

https://doi.org/10.6846/TKU.2008.00978

摘要

甚多文獻指出業務多角化策略對企業績效具重大之影響，然甚少有以會計師產業為對象進行研究之證據。本研究以台灣主管機關所發行1997至2003年的公開資料庫為對象，探討合夥型會計師事務所之業務多角化對其成本效率之影響。主要實證結果如下：首先，隨著非審計業務比重之提昇，其與成本效率間呈現先上升後下降之非線性關係，意謂著非審計業務多角化策略僅在特定區間方具範疇經濟，超過某一臨界點時將不利於成本效率之提升。其次，隨著財務簽證、稅務服務、及管理顧問與其他收入等三種業務之多角化程度的提高，對成本效率呈現單調遞增之正向影響，意謂著三種業務愈均衡時，合夥型會計師事務所之成本效率愈高。最後，基於審計雙市場結構的特性，本文將會計師事務所之規模納入考量時，發現業務多角化對成本效率之影響，均受到事務所規模之影響，隨著事務所規模愈大，業務多角化對成本效率之正向影響愈小，顯示出中、大型會計師事務所在提高業務多角化的同時，亦要考量嚴控事務所規模，否則可能不利於成本效率之提昇。本研究之實證結果除可填補相關文獻之不足外，或能提供給會計師事務所之管理階層在進行業務多角化策略規劃及規模選擇之決策參考。

關鍵字

業務多角化策略 ； 成本效率 ； 合夥型會計師事務所

並列摘要

As we know from the research, service strategy has significantly impacted on business performance. However, there is rarely research focusing on the field of partnership accounting firms. The study collecting the market financial information published by the Ministry of Finance in Taiwan from 1997 to 2003 discusses the effects of service strategies on cost efficiency from Partnership Accounting Firms in Taiwan. The study found several results form the analysis. First of all, the correlation between the ratio of non-auditing service and cost efficiency is shown as a non-linear, inverse U shape graph. It is shown that when the ratio of non-auditing service is in the certain ranges, it has the economy of scope. When it is higher up to the certain point, it will not raise the cost efficiency. In addition, while the ratio of business diversification, only referring to the financial service, taxation service, and management consulting and others, is increasing, it makes the cost efficiency going up. It reveals that the more balance the business diversification is, the higher the cost efficiency of the partnership accounting firm has. Finally, due to the characters of the auditing double market structure, this study takes the scale of the partnership accounting firms into account. Then it found that the cost efficiency is influenced by not only the variety of the business service but also the scale of the firms. It shows that when the accounting firm is bigger, the positive relation between their business diversification strategies and the cost efficiency is lower. It is obvious that the medium or big partnership accounting firms should consider their firm sizes when trying to increase their business diversification. Otherwise, it could not help the performance on the cost efficiency. The results of this research can contribute to the professional documents and also provide the regulatory authority of the partnership accounting firms with the plans on the business diversification strategies and the firm scales.

並列關鍵字

Service Strategies ； Cost Efficiency ； Partnership Accounting Firms

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