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題 名 | 會計師事務所競爭策略之研究--組織生態論點=Competition Strategy of Accounting Industry in Taiwan: Perspective of Organizational Ecology |
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作 者 | 張永煬; 陳國嘉; 方顯光; 吳聲德; | 書刊名 | 華人前瞻研究 |
卷 期 | 5:1 2009.05[民98.05] |
頁 次 | 頁33-53 |
分類號 | 495.3 |
關鍵詞 | 組織生態; 會計師事務所; 競爭策略; 產業存活能力; Organizational ecology; Accounting office; Competition strategy; Industry survival capability; |
語 文 | 中文(Chinese) |
中文摘要 | 本文從組織生態的觀點探討產業存活能力,包括產業動態、資源可獲得性及經濟環境條件等因素的影響作用,並以過去15 年(1 99 ~2005) 存在於會計師事務所作為實證樣本,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存活能力。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,必須專注於組織內的營運範疇和營運機制,例如:採取國際合作方式來擴大市場需求及分散風險。所以,台灣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。 |
英文摘要 | This study approaches the industry survival capability in view of organizational ecology, including industry dynamics, acquired resources and economic situations factors which effect on each other. The empirical samples existed in Accounting offices were from past 15 years (1991-2005). The expertise opinions were used to reinforce the test by depth interview.The important research was found that the intensity of flock would affect industry survival capability. Accounting office must focus on organizational operation and function after enlarging market demand by international cooperation to adapt the changing environmental resources through the strategic analysis. For example, adopting international cooperation to enlarge market demand and spread risk. Therefore, Taiwan Accounting office suitably adopts “ special expertise strategy” for survival to match the terms of niche width and strategic adaption. |
本系統中英文摘要資訊取自各篇刊載內容。