會計及稅務事務委外選擇記帳士事務所之考量因素-以高屏地區中小企業為例

The Determinants of Selection of Certified Public Bookkeeper Firm: The Case of Small and Medium-Sized Enterprises in Kaohsiung and Pingtung Area

李孟翰(MENG-HAN LI)

指導教授 ： 洪仁杰

國立屏東科技大學/管理學院/高階經營管理碩士在職專班/碩士(2015年)

https://doi.org/10.6346/NPUST.2015.00005

摘要

本研究旨在探討中小企業委外選擇記帳士事務所之考量因素。本研究以高雄市及屏東縣各10家記帳士事務所，每家各20家已委託其處理會計及稅務事務之中小企業，共400家中小企業作為研究對象進行問卷調查。運用SPSS統計軟體進行敘述性統計、因素分析、獨立樣本t檢定、單因子變異數分析檢定。
研究結果顯示中小企業在委外時選擇記帳士事務所時以「記帳士專業能力」為最重要之考量因素。不同背景變數對中小企業委外選擇記帳士事務所之考量因素有顯著差異，其中年營業額在3,001萬元以上者會考量「事務所資歷」而選擇記帳士事務所；企業主及會計主管則會考量「記帳士專業能力」而選擇記帳士事務所。本研究並對記帳士事務所提出建議以作為其進行巿場區隔及服務品質改善之參考。

關鍵字：選擇考量因素、記帳士事務所、中小企業

關鍵字

選擇考量因素 ； 記帳士事務所 ； 中小企業

並列摘要

This study aims to investigate the determinants of selection of certified public bookkeeper firms. 400 small and medium-sized enterprises from certified public bookkeeper firms in Kaohsiung and Pingtung Area were surveyed by questionnaire and descriptive analysis, factor analysis, independent t-tests, and one-way ANOVA were employed to conduct the statistics analysis.
The results show that “the professional knowledge of certified public bookkeeper” is the most important factor for the consideration of the selection of certified bookkeeper firms. There exist significant differences in the selection of certified public bookkeeper firms for companies with different background, where companies with more than 30 million of sales revenue focus on the “the experience of bookkeeper firm”; owners and accounting managers consider prefer “the professional knowledge of certified public bookkeeper”. This study also proposes suggestions for the reference of certified public bookkeeper firms to conduct market segmentations and to improve their service quality.
Keywords: determinants of selection, certified public bookkeeper firm, small and medium-sized enterprises.

並列關鍵字

determinants of selection ； certified public bookkeeper firm ； small and medium-sized enterprises

參考文獻

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