專業諮詢服務組織之知識管理策略研究─以安侯建業會計師事務所確認性服務為例

Abstract

專業服務組織如會計師事務所基本上是由專業人員運用知識、經驗及資訊提供客戶有價值的服務，其客戶及業務是優秀的專業人員運用智慧及經驗開發創造出來的。知識就是資產、團結就是力量，印證此行業中組織的表現可說是最淋漓盡致。本研究的目的在試圖以個案研究方式深入探討本行業的領導組織如何運用知識管理策略以達到培養人才、因應競爭、提昇績效之目的。 本研究獲得國內知名的安侯建業會計師事務所多位會計師及經理之協助，接受訪談，並由於工作之便，收集分析事務所內部知識管理相關資訊，配合個人對於其知識管理活動之參與，及知識管理系統之運用，綜合分析其知識管理策略運用情形，與知識管理及資源說競爭策略相關文獻探討結果，互相印證。 研究結果發現，知識管理系統已成為其專業服務人員日常工作不可或缺的工具。其策略主要係以先進資訊通訊科技，由一組專責人員將組織內部及外部重要的知識、經驗及資訊予以收集分析並文件化，透過一定之知識架構納入網路化資料庫系統，配合行動辦公室，以便眾多專業服務人員重複運用，發揮專家效益、規模效益及速度效益。此系統建制五年多以來，在同仁成長、獲利提升、客戶滿意、風險管理方面均產生正面影響。此外，其整體訓練計劃及專案管理系統亦包含豐富的知識、經驗及資訊，提供各級人員專業成長及服務客戶之所需，惟此部份知識管理工作尚未與其網路化系統進一步整合運用，似有相當成長空間。未來亦可考慮進一步整合運用部門知識庫、增加與組織策略目標有關知識之創造與分享。

The business of professional service firms like accounting firms is basically value creation for clients through services provided by professionals using knowledge, experience and information. New clients and business are developed and created by talented people with their wisdom and experience. It is very appropriate for this industry to apply the old saying that knowledge is an asset and teamwork creates power. This study intends to explore how a leading professional services firm deploys a knowledge management (KM) strategy to cultivate people, face competition, and improve performance using an in-depth case study. Thanks to the generous support of several partners and managers of KPMG Taiwan, this study uses information derived from interviews with relevant people, analysis of information relating to KM programs and activities, and personal participation in the development process and usage of the wired knowledge sharing system. The results are contrasted with information collected from a review of past literature to arrive at conclusions. This study reveals that the wired KM system has become an indispensable tool in the daily work of the firm’s Assurance service professionals. The firm’s strategy is mainly a codification approach. Advanced information and communication technologies are used to establish an infrastructure on which internal and external knowledge, experience and information are collected, researched, codified into searchable documents, and put into the system for sharing by a dedicated team of professionals using a pre-designed context and content structure. The Assurance service professionals repetitively use this system coupled with a mobile office and hoteling office design to gain benefits of leveraging specialist knowledge, economy of scale, and faster speed. Since the launch of the system in 1998, it has positively affected personal growth, business performance, client satisfaction, and risk management. Furthermore, comprehensive training programs and a client engagement management system also constitute a major part of the firm’s KM activities. However, there is a lack of a formal program to explore the cross-engagement knowledge-sharing and integrate it with the wired system. Also, the firm may consider integrating the departmental information management system and sharing relevant knowledge across departments, and raising the level of knowledge being managed to meet the needs of partners by relating it to the firm’s strategic objectives.