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Management consulting services have already become one of the
fastest growing industries in Taiwan in recent years. The
suppliers in the management consulting market can be divided
into two main groups; CPA firms and non-CPA firms. The aim of
the study is to inquire into what actual differences there are
domestically between the management consulting services
provided by the two, and to make a comparison of the factor
perceptions between the management consultancies(CPA firms and
non-CPA firms) which are promoting the consulting services and
the enterprises which are retaining the management consulting
services. The findings of the study are summarized as follows:
There are apparent differences between CPA firms and management
consultancy firms in the implementation of management
consulting services and perceptions capabilities. CPA firms
tend to focus on accounting and financial related consultancy
while management consulting services lean toward general ,
production management and personnel management consulting So
far as strengths and competence of both of the above mentioned
groups are concerned, both tend to offer those services which
have had comparative advantages. In addition, CPA firms are
developing general management and educational training
services. Although there is an approximate similarity of the
factor perceptions between management consultancies (CPA firms
and firms) in promoting management consulting services and the
in retaining the management services, the degree to which this
is varies. Both sides put a great deal of emphasis on
professional competence, skill of the consultants and
consultation program.
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