注意力觀點與專業邏輯的轉變？以會計師事務所之家族企業傳承服務為例

Attention-Based View and Change in Profession Logics: Succession Service for Family Business in Accounting Firms

盧逸君(Yi-Chun Lu) ； 鍾喜梅(His-Mei Chung) ； 區玉輝(Kevin Yuk-fai Au) ； 吳基逞(Chi-Cheng Wu)

《管理學報》 37卷4期 (2020/12) Pp. 321-348

https://doi.org/10.6504/JMBR.202012_37(4).0005

摘要

本研究以注意力觀點探討家族傳承業務如何影響會計師事務所的專業邏輯。以臺灣四大會計師事務所脫離傳統服務，啟始家族傳承諮詢服務為標的，透過深度訪談與次級資料輔助，由實踐型取徑（practice-based approach）的注意力基礎觀點（attention-based view; ABV）爬梳一關鍵事件如何觸發產業參與者不同的注意力結構，進而導致相異的實務作為（practice）與專業邏輯的變化。本研究發現，啟始需求在既有專業邏輯下的角色、專業服務提供者與客戶間的關係，以及專業機構的組成決定組織的注意力結構，進而產生專業邏輯變化。從管理意涵的角度，本研究提出專業機構未來服務模式的界定，亦點出內部管理與制度面的挑戰。

關鍵字

專業機構 ； 會計師事務所 ； 家族企業傳承 ； 專業邏輯 ； 實踐型取徑的注意力觀點

並列摘要

To investigate the enactment of change in profession logics of professional service firms, we study how the Big Four accounting firms in Taiwan developed their service onto family business succession. Taking a practice-based approach of the attention-based view (ABV), the findings based on in-depth interviews and secondary information show that the initial demand of succession service, the relationship with clients, and the composition of service teams determine the attention structure of organization which causes various changes in the professional logics among the firms. Managerial implications and challenges for PSFs are also discussed.

並列關鍵字

Professional Service Firms (PSFs) ； Accounting firms ； Family business ； Succession ； Profession logics ； Practice-based approach of attention-based view (ABV)

參考文獻

Haveman, H. A., & Gualtieri, G. 2017. Institutional logics. https://oxfordre.com/business/view/10.1093/acrefore/9780190224851.001.0001/acrefore-9780190224851-e-137. Accessed April 5, 2019.

Lundström, U., & Parding, K. 2011. Teachers@@$$ experiences with school choice: Clashing logics in the Swedish education system. Education Research International, 2011. doi:10.1155/2011/869852

王泰昌、劉嘉雯、許恩得與曾怡潔，2012。資訊不對稱下的審計訴訟模型。中華會計學刊， 第八卷第一期：29-48。(Wang, T. C., Liu, C. W., Hsu, E. T., & Tseng, Y. J. 2012. An asymmetric information model of auditing litigation. Taiwan Accounting Review, 8(1): 29-48.)

呂國禎與林昭儀，2015。台灣將進入企業交棒高峰！企業二代上課學接班。天下雜誌，第 564 期。(Lyu, K. Z., & Lin, Z. Y. 2015. Second generations learn the succession. Common Wealth Magazine, 564.)

張文瀞與吳幸螢，2005。品牌聲譽、產業專業化與審計人員市場佔有率關連性：取消審計公費下限分析。會計評論，第四十期：91-118。(Chang, W. J., & Wu, H. Y. 2005. The association between brand name reputation, industry specialization and auditor market share: Evidence from the cancellation of audit fee floor. Journal of Accounting Review, 40: 91-118.)