查詢結果分析
來源資料
頁籤選單縮合
題名 | An Essay on Applying the Property Right Model in Auditing=產權模型在審計上之應用 |
---|---|
作者 | 沈維民; | 書刊名 | 亞太管理評論 |
卷期 | 2:2 1997.12[民86.12] |
頁次 | 頁1-16 |
分類號 | 495.3 |
關鍵詞 | 產權模型; 會計師事務所; 管理諮詢服務; Management advisory services; Accounting; Property right model; |
語文 | 英文(English) |
中文摘要 | 本文運用產權模型來探討會計師事務所,如何在多個投資方案中作取捨,其本身 的人力資源及專業素養方能得到最佳的應用,並極大化事務所的利益。此外,會計師間的利 益亦是本研究探討之重點。本研究發現會計師事務所應集中力量,儘力提供客戶與資訊科技 ( Information Technology )有關之服務。 |
英文摘要 | This study applies the property right model of Hart and Moore [1990,JPE] to analyze two challenges of today's accounting profession: (1) " the issue of project ordering", especially when the accounting firm is facing multiple investment opportunities, while, has only limited resources at its disposal. (2) "the multiple consultant effect" which refers to local-level accountants' tendency of reinvesting consulting facilities locally despite the fact that some far more superior consulting facilites have already existed at the nation-level office. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。