查詢結果分析
來源資料
頁籤選單縮合
| 題 名 | 多樣化服務策略、資訊科技與會計師事務所績效=Service Diversification Strategy, Information Technology, and Accounting Firm Performance |
|---|---|
| 作 者 | 陳玉麟; 黃美珠; | 書刊名 | 管理評論 |
| 卷 期 | 30:2 2011.04[民100.04] |
| 頁 次 | 頁79-96 |
| 分類號 | 495.3 |
| 關鍵詞 | 服務項目平衡多樣化策略; 資訊科技; 會計師事務所績效; Service balanced diversification strategy; Information technology; Accounting firm performance; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 本研究檢視平衡多樣化服務策略對會計師事務所績效的直接與間接效果。利用2003-2005 年174家國內會計師事務所合計522 筆追蹤式(panel data)的實證資料,本研究發現平衡的多樣化策略有助於創造合夥與獨資會計師事務所的績效。而且,相關與非相關平衡多樣化策略均可提昇會計師事務所的績效。此外,IT 投資與平衡多樣化策略的交互作用對合夥事務所績效較對獨資事務所有更加正向的影響。最後,IT 投資正向調節相關、非相關平衡多樣化策略與合夥事務所績效的關係,但負向調節相關、非相關平衡多樣化策略與獨資事務所績效之間的關係。藉由檢視如何管理知識服務業,本研究的結果有助於檢視平衡多樣化策略文獻與IT 報償研究的論點。 |
| 英文摘要 | This study examines the direct and indirect effects of service diversification strategies on CPA firm’s performance. A total of 522 observations of 174 CPA firms in Taiwan provide panel data for the period from 2003-2005. The results of this study show a positive association between the balanced diversification strategies and firms’ performance for both sole proprietorship and partnership CPA firms. Furthermore, the impacts of both balanced related balanced diversification and unrelated balanced diversification strategies on performance remain unchanged. Finally, IT investments positively moderate the association between both related and unrelated balanced diversification strategies and partnership CPA firms’ performance, while IT investments negatively moderate the association between both related and unrelated balanced diversification strategies and sole proprietorship CPA firms’ performance. Byinvestigating the management policies of the professional service firm, this study contributes to the diversification strategy literature and IT payoff research. |
本系統中英文摘要資訊取自各篇刊載內容。