近年來台灣經濟環境產生相當大的改變，包括國際會計準則（簡稱IFRS）跟進，資訊科技的進步，以及兩岸更開放的交流，中小型事務所面對外部環境變遷、國際大型事務所資源豐沛的強勢競爭下，如何對客戶提出服務創新為本研究主要目的。本文採用多個案方式，深入訪談六家中小型聯合會計師事務所，並以跨個案比較分析了解影響事務所服務創新之要素，並探討內部資源、外部環境、經營策略與服務創新之關聯性。研究結果發現，會計師事務所之內部資源包含企業文化及會計師人格特質會影響服務創新，外部環境包含科技進步、經濟環境及顧客皆會影響服務創新策略，另外經營策略中目標市場及南北地區資訊的差異性與服務創新也存在著關聯性。結果也發現各事務所對於服務創新策略分為以下三類：1. 結合會計以外其他專業知識（如：法律、產業專家知識、ERP），2. 增進會計專業領域之新知識（如：無形資產鑑價及IFRS的跟進）及 3. 顧客導向。中小型會計師事務，應針對其利基市場，善用其核心資源，正面積極迎向內外環境的改變提出服務創新。

In recent years, Taiwan’s economic environment has changed greatly, including the follow-up of the International Financial Reporting Standards (IFRS) and the progress in information technology as well as the more open exchanges across the Taiwan Strait. Being confronted with the changes of external environment and the strong competition from international large-scale CPA firms with rich resources, how the small and medium CPA firms provide service innovation falls into the purpose of this study. By means of multi-case study , this paper interviews in depth six small and medium-sized CPA firms, and conducts comparative analysis to understand the correlation among the internal resource, external resource, business strategy and service innovation.
Research results find that the internal resources, including culture as well as the CPA’s personality, and its external environment including technological advancement, economic conditions and clients affect the service innovation strategies. Besides, the target markets in the business strategy and the different information between the north and south regions are correlated with the service innovation. The case study also finds three knids of service innovation strategies in small and medium-sized CAP firms: (1) Combining other professional knowledge except for accounting (Eg: laws, industry knowledge and ERP); (2) Advancing new knowledge in the field of accounting profession (Eg: intangible asset valuation and IFRS follow-up); (3) Customer orientation. The small and medium-sized accounting firms should, aiming at their niche markets, effectively use their core resources and positively face the changes of the internal and external environments to provide service innovation.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究流程 5
第四節 論文架構 6
第二章 文獻探討 7
第一節 會計師服務的相關文獻 7
第二節 內部資源相關文獻 9
第三節 外部環境相關文獻 12
第四節 經營策略相關文獻 14
第五節 服務創新相關文獻 19
第六節 概念性研究架構 23
第三章 研究方法 24
第一節 個案研究 24
第二節 資料蒐集與分析 25
第三節 研究對象 28
第四章 個案內容與分析 30
第一節 各事務所背景 30
第二節 內部資源比較 33
第三節 外部環境之比較 36
第四節 經營策略之比較 45
第五節 服務創新之比較 52
第五章 討論 57
第六章 結論與建議 64
第一節 結論 64
第二節 管理意涵 65
第三節 後續研究建議 67
第四節 研究限制 68

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