透過組織變革達到國際整合之個案研究－以安永台灣為例

Abstract

2012年會計師界最熱門的話題應屬「中外合作會計師事務所本土化轉制方案」，該方案由大陸財政部、工商總局、商務部、外匯局、及證監會等五部委聯合發佈，要求四大會計師事務所在五年過渡期結束後，境外合夥人比例不得超過20%。雖然台灣一直以來已經有完整的法規環境來規範會計師的執業，對岸的上述規定對台灣不但沒有影響，甚至可評斷為台灣這個經濟高度發展的國家，在制度方面，是大幅領先對岸的。 但是，對岸這所謂「四大會計師事務所啟動本土化改制」的消息，也激發了業界許多資深會計師們的討論，一個需受國家高度監理，對一般社會大眾負有高度期待和責任的專業組織，究竟應該本土化還是國際化？我們是否應該開放國際人才來台執業？開放究竟是會搶食本土人才的市場，還是會增加本土人才的競爭力？ 當四大事務所之所以稱為四大的原因正是與國際四大的品牌結盟，使用同一名稱，同一品質標準時，身為四大之一的安永，在過去五年來，透過國際整合的里程碑，經歷了許多的決擇和掙扎。在這巨變的環境中及全球化的浪潮下，專業的會計師事務所在維持其核心價值的同時，也需要對快速變化世界中所產生的機會與挑戰，做出積極的反應。從歷史的教訓中，我們也瞭解，任何機構若要維持其競爭力，就必須因應變化中的環境，不斷調適，不斷改變。 本研究以個案研究法，藉由透過安永台灣為例，探討安永台灣在國際化及本土化之間的抉擇、安永國際整合的動因、在組織變革前所面臨的困境、在組織變革中之面向、以及其組織變革之階段成功關鍵因素。如今安永台灣與安永全球之國際化新人文政策接軌，即是全球與本土之兼容並蓄、平衡尊重，亦即國際本土化 (Glocalization) 之最佳寫照，實堪為台灣本土會計師事務所力行國際化以強勇本土競爭實力之最佳成功典範。然變革的成功實需永不懈怠的努力，及不斷強化的變革，安永全球整合的策略為因應外在環境巨烈的改變，在核心價值不變的基礎上，仍不斷地修正並調整。安永台灣所有的合夥人在過去幾年的團結努力下，不但與國際接軌，並成功地與安永國際平台整合。 因此本研究將以安永台灣的個案研究中，了解會計師事務所國際化變革的歷程，研究其如何國際化的程序，應如何去解決本土與國際化過程的不適與衝突；除此之外，未來面對全球化競爭與各國法令差異之下，應如何擬定推動國際化成功策略等，是本研究未來的重要課題。本研究歸納結果期望有助於相關的業者，作為推動國際化之參考與依據。

The most popular news in the accounting world in 2012 must be the order issued by the Authorities of the People’s Republic of China including the Ministry of Finance, the State Administration of Industry and Commerce, the Ministry of Commerce, the State Administration of Foreign Exchange, and the China Securities Regulatory Commission that the “Big Four” global accounting firms dominating the Chinese market should practice as local firms after their joint venture agreements expired. While the China operations of the Big Four firms are now led largely by expatriates, the rule orders caps at 20 percent the number of foreign-qualified partners a Big Four affiliate may have by 2017. In most countries, including Taiwan, the Big Four are owned by local partners, operating more like a franchise than a typical multinational corporation. With well-developed regulatory environment, accounting firms in Taiwan are far more ahead of China from the perspective of localization. However, this news brought up various discussions and debates among senior certified public accountants who have been practicing in Taiwan for years. Whether a highly regulated professional service firm bearing extreme expectations and significant responsibilities from the local government and the public should stay localized or become the part of a globalized network? Should our government open our door to welcome overseas professionals to practice in Taiwan? If our door is open, will these foreign professionals eat up our market leaving local professionals unemployed or will they stimulate our market leading local professionals more competitive? The reason that our local partnerships are named “Big Four” is only because they have joined the “Big Four” network as their franchisees sharing one global brand and one set of quality standards. In the past five years, being one of the “Big Four” firms, Ernst & Young Taiwan went through the journey of globalization and integration, experienced struggles and had made tremendous tough decisions. While the stakeholders of a professional service firm including clients, regulators, and the community are demanding more than ever before, the only way to survive will be not just doing business with the core value of the firm, but also needing to reflect actively to every kind of opportunities and challenges from the fast changing world. From the lessons of the past, we understand that we need to adapt to all changes in the environment in order to keep our advantages and leading position. In this thesis, we use Ernst & Young Taiwan as a case to analyze the domains and the driving forces of global integration, resolution phases, challenges, and key successful factors in leading changes of Ernst & Young Taiwan. The results reveal that several domains have been transformed in Ernst & Young Taiwan making Ernst & Young Taiwan a good example of “Glocalization” and a pilot of all accounting firms in Taiwan. Through this case study, we also understand the key process of global integration, and how to overcome obstacles and adapt to changes during the integration. In addition, in facing competitions and challenges of different regulatory bodies from all over the world, how should we develop our strategies, keep empowering and motivating transformation is a key issue for our future. Results from this case study can provide important implications for future transformation and change management of global professional service firms.