臺灣博碩士論文加值系統

　　本研究從策略形態的觀點探討會計師事務所之存活能力，包括產業動態及經濟環境條件等因素的影響作用，以過去會計師事務所之演進作為實證樣本，並透過藉由專家意見進行深度訪談來加以驗證。重要的研究發現包括：產業內的族群密度確實會影響產業內會計師事務所之存活能力。另外，會計師事務所為了永續經營，必須因應產業特性追求最適組織規模，而獲得更多的資源以利企業經營；會計師事務所為求生存並不能僅侷限於環境資源條件的考量，而需要考量組織內部因素如技術創新、經營團隊及兩岸競合關係等。
在因應環境資源改變的策略分析上，指出會計師事務所經由國際合作擴大市場需求之後，環境變異構面對具有規模的會計師事務所而言是較不重要的，而是專注於組織內的營運範疇和營運機制，以爭取更多的資源來採取因應策略，例如：採取國際合作方式，這策略是為了擴大市場需求及分散風險所致，以避免台灣產業環境的不確定性。所以，台灣會計師事務所的專業分工愈精細，其所處的環境變異性是穩定、變異幅度是凸型狀態且紋路是粗紋的情形，以致於會計師事務所適合採取「專精策略」的策略適應方式，以配合利基資源條件。
　　最後，根據本研究之實證結果，提出管理涵義以供參考：大型會計師事務所與中小型會計師事務所之競爭策略是要有所區隔，避免資源的浪費與競爭。大型會計師事務所必須瞭解客戶需求，考量客戶觀點，結合專業人才與全球資源為客戶提供量身打造的「客製化服務」；使台灣大型會計師事務所成為「品質、服務最優質的會計師事務所」與「產業專業分工最徹底的會計師事務所」。中小型會計師事務所未來之競爭策略重點應朝向：1.提升服務品質，協助企業建立完整的管理制度。2..充實專業助理人員。3.擴大簽證服務。4.加強人員培育及研究發展，降低人員流動性。5.充實會計師陣容，專長分工化，擴大服務範圍。6.業務管理資訊化。7.透過合併擴大經營規模，使達到經濟規模以增強競爭能力。8.增設分事務所以擴大市場佔有率。

This study explores the survival ability of CPA firms by the view of the strategy posture. Including industrial dynamics and economic conditions and other factors influence, and use the evolution of the past accounting firm sample as a positive. This study also conduct depth interviews by experts to be verified. The results show that population density of industry would affect survive capability of CPA firm. In addition, CPA firm for sustainable management, they have to respond to the pursuit of the optimal size of the organization's industry to obtain more resources for facilitate business. CPA firm can’t be limited to environmental resource conditions for survival, also need to consider factors such as technological innovation, management team, and Competitive-Cooperative relations.
Environmental resources in response to changes in strategy analysis, indicate to CPA firm by market demand after the expansion of international cooperation. Environmental variation with size dimensions of CPA firm is less important. It focuses on areas of operation within the organization and operation mechanism. To fight for more resources to coping strategies, for example: international cooperation. This strategy is to expand the market demand and diversification of risk in order to avoid the uncertainty of Taiwan industrial environment. Therefore, more sophisticated division of professional labor, more stable of the variability of environment. Result that CPA firm adopt Specialization Strategy approach to adapt the strategy for coordinate Niche resources.
Finally, according empirical results of this study, we propose management implications for reference: Large CPA firms and Small-to-Medium Size CPA Firms competitive strategy is to be separated. To avoid waste of resources and competition, large CPA firm need to understand customer needs, and consider the customer perspective. Combination of expertise and global resources to provide customers with customization. Make Large CPA firms become to a quality and service the highest quality CPA firm and industrial division of labor the most thorough CPA firm. Small-to-Medium Size CPA Firms competitive strategy should focus on the future direction:
1.Enhance the quality of service to help enterprises to establish a complete management system.
2.Substantial professional assistance.
3.To expand audit services.
4.To strengthen personnel training and research and development, and reduce mobility.
5.Substantial CPA members, division of labor and expertise to expand the scope of services.
6.Business management information technology.
7.Through the merger of expansion, to achieve economies of scale to enhance competitiveness.
8.Additional sub-offices in order to expand market share.

第一章 緒論
　第一節 　研究動機--------------------------------------- 1
　第二節 　研究目的--------------------------------------- 4
　第三節 　論文架構及研究步驟------------------------------- 5
第二章 文獻探討
　第一節 　企業網絡資源理論--------------------------------- 7
　第二節 　利基廣度與策略適應------------------------------- 13
　第三節 　策略制定與競爭策略------------------------------- 16
第三章 研究方法
　第一節 　觀念性架構分析---------------------------------- 24
　第二節 　研究設計--------------------------------------- 25
第四章 實證研究分析
　第一節 　會計師事務所產業介紹----------------------------- 29
　第二節 　個案事務所之訪談資料分析-------------------------- 33
　第三節 　會計師事務所競爭策略分析-------------------------- 41
　第四節 　會計師事務所經營態勢分析-------------------------- 51
第五章 結論與建議
　第一節 　結論------------------------------------------ 64
　第二節 　管理涵義及建議---------------------------------- 67
參考文獻　　--------------------------------------------- 70

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