管理顧問與會計師事務所策略聯盟之績效探討－資源基礎理論觀點

Abstract

近年來，傳統審計市場競爭劇烈，加上企業國際化而衍伸出對管理顧問服務之需求，會計師事務所乃極力拓展管理顧問等非審計服務，其所採取的管理機制之一就是進行策略聯盟。因此，本研究係以資源基礎理論，探討管理顧問服務對會計師事務所策略聯盟之影響，實證資料來自我國財政部統計處民國87年至92年的「會計師事務所服務業調查報告」。實證結果顯示，有策略聯盟之會計師事務所其經營績效比無策略聯盟者來的好；而且整個策略聯盟的經營績效也優於事務所本身的績效。有策略聯盟會計師事務所本身，其非審計服務收入與經營績效呈正相關，而整個策略聯盟之非審計服務收入亦與整個策略聯盟之經營績效呈正相關。值此會計師業經營艱困時刻，本研究結果可以提供給會計師業的經營者一項決策時有用的參考依據。

Recently, traditional audit market became increasingly competitive. In addition, business internationalization drives enterprises to pursue business consulting service. Accordingly, public accounting firms aggressively enter the business consulting service market through strategic alliances, an inter-organizational collaboration of public accounting firms and consulting firms. Based on the resource-based theory, this paper investigates the effect of business consulting service (part of the non-audit service) on the performance of strategic alliances. Empirical data are obtained from the Census Report of Public Accounting Firms in Taiwan during 1998-2003. Main findings are as follows. First, performance of the accounting firms with strategic alliances is better than that of accounting firms without strategic alliances. Performance of the whole strategic alliances is also better than that of accounting firms alone. Furthermore, for accounting firms alone and for the whole strategic alliances, the relationship between non-audit service and performance is positive. Evidences of this study are expected to provide useful information for the owners of public accounting firms in their operating decision-making.