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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 李吉仁(Ji-Ren Lee) | |
dc.contributor.author | Pi-Kuei Chen | en |
dc.contributor.author | 陳碧桂 | zh_TW |
dc.date.accessioned | 2021-06-15T02:46:08Z | - |
dc.date.available | 2010-08-14 | |
dc.date.copyright | 2009-08-14 | |
dc.date.issued | 2009 | |
dc.date.submitted | 2009-08-08 | |
dc.identifier.citation | 一、中文部份
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Yip, George S. & Audrey J.M Bink, 2007, Managing Global Accounts, Harvard Business Review, September, p100-112 | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/44230 | - |
dc.description.abstract | 當整體經濟發展不如預期,成熟產業的競爭環境更加激烈,產業內業務服務同質化,造成服務商品化(commoditize)的同時,如何建立企業的差異化,提升企業的服務價值,維繫客戶關係,讓組織得以在產業中出類拔萃,提高市場佔有率,不僅是經營者的挑戰,同時也是企業極佳的變革機會。
本研究以會計師事務所事業單位間之業務綜效研究為主題,並以PwC台灣為對象,進行深度個案研究,結合組織契合(coherence)與綜效分析、能耐建構與成長、客戶為中心之全球客戶管理機制、與國際企業管理策略等理論與文獻,深入探討會計師事務所事業部門間之潛在業務綜效領域,以及促進與阻礙綜效發揮的組織問題,期能因此歸結欲建立業務綜效的具體管理作為,以提升組織的動能,創造組織學習能力,以創造新業務的機會。 具體而言,本研究透過事業單位間業務服務內容的分析,歸納事業單位間業務動態與靜態綜效的多、寡狀態,並分析促成綜效所需成本的高、低,以瞭解綜效促成組織契合的可能性。藉由管理階層在過程中可扮演的角色,來分析組織力量如何得以協助組織綜效的發揮,並藉由國外擴展組織綜效的經驗,分析國內會計師事務所可採取的策略方向。 本研究發現,會計師事務所事業單位間多數存在相關性與互補性,動、靜態綜效的高、低因業務內容而有所差異。動態是屬於較長期的,包括提升事業間的相互學習,增加員工及組織的能耐,共同創造新發展的業務;而靜態,包括利用與延伸現有業務服務的內容,增加事務所的營收,提升員工的產能,達到範疇經濟的效益。綜效高且互補性高,組織間合作模式容易形成;若綜效低且因要合作所發生的成本相對高的業務內容,促成合作的可能性相對低,除非有組織策略性的考量。 本研究也指出其他限制合作綜效的因素,包括因業務屬性受會計師超然獨立性要求所限制、組織設計採利潤中心制,及因人為因素等造成彼此合作意願低。另外,管理階層在組織綜效發揮與否的過程中扮演重要角色,可採取促進綜效的行動包含(一)強化事業單位一致性的目標、(二)建立彼此信任關係及默契、(三)提升員工及組織增加能耐、(四)促進組織內最佳實務的分享、(五)重新定義績效衡量指標等五個重點。 | zh_TW |
dc.description.abstract | One of the greatest challenges for nowaday accounting firms is to differentiate their service value for their clients, stand out among the Big Four and be a market leader. However, intensive competition makes professional services getting commoditized and firms therefore struggle with eroding profitability. How to manage synergies across different business units so that resources can be leveraged for better value creation and new capabilities can be built for capturing new business opportunities becomes imperative to management of accounting firms.
Undertaking an indepth case study approach, the present study focuses on the identification of synergy areas and the organization architecture in which these potential synergies could be better realized. Based on various literature regarding corporate coherence, competence-based growth, client-centric strategy, and transnational strategy, this study seeks to unravel areas for synergy creation and mechanisms that are able to facilitate organizational learning and competence build-up. By analyzing the professional service content at PwC Taiwan, we attempts to further categorize synergy activities according to the extent of synergy creation (from static to dynamic) and the costs of managing synergy (from low to high). In addition, we will benchmark the experience of other organization within the same corporate context to establish effective managerial measures. This study finds that numerous dynamic and static synergies exist between the business services of different organization units, with differential magnitude according to the content of the business involved. Dynamic synergy is highly relevant to competence building, co-creation, and cross-learning enhancement, as well as for long term operational objectives. Static synergy can be used to leverage existing services to grow revenue, achieve economies of scale and increase employee productivity. Our study finds that business services with high levels of synergies and high complementarity contribute to corporate coherence; business services with fewer synergies and high synergy facilitation cost do not contribute to corporate coherence. The present study also shows how the exploitation of synergies is constrained by the inherent independence of the accounting firm, by the profit center-based organizational design, and the influence of personal experience. The management team can help facilitate and explore synergies by aligning common goals, building relationships and trust, enhancing employee competence and organizational capabilities, encouraging sharing and collaboration, and suitably redefining performance indicators within the firm. | en |
dc.description.provenance | Made available in DSpace on 2021-06-15T02:46:08Z (GMT). No. of bitstreams: 1 ntu-98-P96748006-1.pdf: 625742 bytes, checksum: ba5a492f0da7b55b766da0351322b1e9 (MD5) Previous issue date: 2009 | en |
dc.description.tableofcontents | 目 錄
國立臺灣大學碩士學位論文 I 誌 謝 II 中文摘要 III THESIS ABSTRACT IV 目 錄 V 圖目錄 VII 表目錄 VIII 第一章 緒 論 1 第一節、研究背景與動機 1 第二節、研究問題 2 第三節、研究目的 3 第四節、研究方法 3 第五節、研究論文架構 4 第二章 文獻探討 7 第一節、組織契合度與綜效 7 第二節、組織能耐建構與成長理論 9 第三節、以客戶為中心的客戶管理機制之策略發展 14 第四節、跨國企業營運策略 16 第三章 國內、外會計師事務所營運發展趨勢 18 第一節、國外會計師事務所業務發展趨勢 19 第二節、台灣會計師事務所營運發展現況 25 第四章 會計師事務所業務間綜效之分析 30 第一節、會計師事務所業務內容及其彼此間的綜效 31 第二節、業務間之綜效為何無法實際產生? 39 第三節、管理階層如何引導組織綜效之發揮 42 第五章 運用國際經驗強化組織內合作綜效 48 第一節、專業服務沒有差異化的現實環境 48 第二節、參考國際會計師事務所營運策略調整未來營運方針 49 第六章 結論與建議 62 第一節、研究結論 62 第二節、研究建議 64 參考文獻 66 附錄 71 圖目錄 【圖1-1】本論文研究架構 6 【圖2-1】專業服務機構與客戶間互動之模式.。 13 【圖3-1】四大會計師事務所2006-2008全球營收概況 19 【圖3-2】PwC Nokia Priority Account 全球服務架構圖 21 【圖3-3】員工發展架構70:20:10概念 23 【圖3-4】會計師審計業務獨立性受威脅之事例圖 29 【圖4-1】成功的策略共同因素 30 【圖4-2】評估綜效的步驟 33 【圖4-3】各事業單位間限制合作成長的系統基模 41 【圖4-4】綜效利益與內部所須改變程度之高低分析 45 【圖5-1】全球四大會計師事務所品牌觀感調查 48 【圖5-2】PwC Experience內容 50 【圖5-3】Kurt Lewin變革三步驟模式 55 【圖5-4】PwC 變革五大執行程序 56 【圖5-5】組織資源與績效管理的配置 58 表目錄 【表2-1】促成組織契合度之動、靜態綜效分析 8 【表2-2】從客戶處取得與建立知識的決定因素分析及其管理機制 11 【表2-3】全球性客戶管理型態 (Type of Global Account Management) 14 【表2-4】各種國際營運策略的策略方針與組織結構 17 【表3-1】2009年3月PwC及資誠員工人數及分支機構概況 18 【表3-2】各事業單位主要服務內容 20 【表3-3】西元2006年12月PwC全球三大事業單位營收比重 21 【表3-4】西元2009年3月PwC全球三大事業單位營收比重 22 【表3-5】PwC產業專業分工類別明細 22 【表3-6】資誠各事業單位的業務比重 26 【表4-1】服務流程矩陣表 31 【表4-2】2007年中華民國台灣地區會計師事務所全年各項收入 32 【表4-3】財務簽證業務及併購服務業務在事業單位產生的動、靜態業務綜效 34 【表4-4】從客戶處取得知識的決定因素分析 37 【表4-5】各事業單位間綜效的分析結果 38 【表4-6】具高綜效潛力的兩大業務與所需管理成本 46 【表5-1】2009年1月31日止上市上櫃市場,四大會計師事務所佔有率分析 49 【表5-2】全球性客戶管理型態 (Global Account Management) 51 | |
dc.language.iso | zh-TW | |
dc.title | 會計師事務所事業組織間業務綜效之研究:以PwC台灣為例 | zh_TW |
dc.title | Synergy Study of Accounting Firm:A Case Study on PwC Taiwan | en |
dc.type | Thesis | |
dc.date.schoolyear | 97-2 | |
dc.description.degree | 碩士 | |
dc.contributor.coadvisor | 黃崇興(Chung-hsing Huang) | |
dc.contributor.oralexamcommittee | 陳俊忠(Chun-Chung Chen) | |
dc.subject.keyword | 會計師,專業服務機構,組織契合度,綜效,能耐建構,全球客戶管理,跨國策略, | zh_TW |
dc.subject.keyword | Accountant,Professoion service organization,Corporate coherence,Synergy,Competence building,Global account management,Transnational strategy, | en |
dc.relation.page | 76 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2009-08-10 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 商學研究所 | zh_TW |
顯示於系所單位: | 商學研究所 |
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