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  1. NTU Theses and Dissertations Repository
  2. 管理學院
  3. 財務金融學系
請用此 Handle URI 來引用此文件: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/37027
完整後設資料紀錄
DC 欄位值語言
dc.contributor.advisor陳明賢(Ming Shen Chen)
dc.contributor.authorRob Dombowskyen
dc.contributor.author譚樂博zh_TW
dc.date.accessioned2021-06-13T15:18:04Z-
dc.date.available2008-07-26
dc.date.copyright2008-07-26
dc.date.issued2008
dc.date.submitted2008-07-23
dc.identifier.citation1 David T. Green, “Corporate Training Programs: A Study of the Kirkpatrickphillips Training Model at Electronic Data Systems,” Cappela University, August 2004, p. 13.
2. Ibid p. 13.
3 David T. Green, “Corporate Training Programs: A Study of the Kirkpatrickphillips Training Model at Electronic Data Systems,” Cappela University, August 2004, p. 13.
4 Accountant, heal thyself: Can accountants afford to learn on the job?, Development and Learning in Organizations, Vol. 22, No. 1, August 2008, p.25, Emerald Group Publishing Limited, via www.emeraldlights.com.
5 Ibid. p 25
6 Ibid. p 26
7 Ibid. p 27
8 May Chan, South China Morning Post, “Big Players Continue Expansion Drive”, April 25, 2008, p.S3.
9 David T. Green, p.13.
10 Ibid., p.13.
11 Clifford Chance Centre for the Management of Professional Service Firms, Oxford SAID Business School, http://www.sbs.ox.ac.uk/’ccc/, (accessed March 9, 2008).
12 MPF Global 500 Annual Report 2007, Managing Partners Forum, (2008) via www.mpfglobal.com/campaigns/Global500.aspx (accessed 2/28/2008), p. 10-11.
13 Ibid.
14 Lindsey Gerdes, The Best Places to Launch a Career The surprise in Business Week’s second annual ranking: Accounting firms have raced to the head of the pack, Business Week, July 24, 2007, via http://web.management.ntu.edu.tw/ English/acc/News_Detail.asp?NewsID=00116, (Accessed April 19, 2008).
15 EYU proposal Presentation, November 15, 2007.
16 Forbes Global 2000- Auditors as of December 31, 2007, www.forbes.com, (accessed Jan 13, 2008).
17 Commercial Intelligence Service, The 2008 Foreign Companies in Taiwan Yearbook, (April 2008) via http://www.businessmonitor.com/yb/taiwan.html (Accessed March 6, 2008).
18 Registered Public Accounting Firms With the Public Company Accounting Oversight Board, February 26, 2008, http://www.pcaobus.org/Registration/ Registered_Firms.pdf, (Accessed March 6, 2008).
19 Discussions with job candidates and Ernst & Young Taiwan HR Director, conducted by author, over weekend of January 11-12, 2008, Keelung, Taiwan.
29 May Chan, South China Morning Post, “Big Players Continue Expansion Drive”, April 25, 2008, p.S3.
21 Ibid.
22 China and Hong Kong numbers for EY are estimates based on conversations with EYU team members and projected growth rates.
23 May Chan, p.S3
24 Ibid.
25 Ernst & Young, Internal Data, Recruiting Strategy 2008.
26 David T Green, Corporate Training Programs: a study of the Kirkpatricphillips Model at Electronic Data Systems,(ProQuest Information and Learning Company, 2004) p.25.
27 Bnet Business Network, “Organizational Change”, http://jobfunctions.bnet.com/
presentation.aspx?docid=86963, (accessed April 11, 2008).
28 Ibid.
29 Dagmar Recklies, What Makes a Good Change Agent?, October 2001, via www.themanager.org, (accessed 19 April 2008).
30 Change Management (People), Wikipedia, April 26, 2008, via http://en.wikipedia.org/wiki/Change_management_(people) (accessed April 26, 2008).
31 Esther Cameron and Mike Green, Making Sense of Change Management (London: Kogan Page, 2004), p.85.
32 Gareth Morgan, Images of Organizations, (London: Sage 2006), p. 1.
33 This paper narrows its focus to the tax department because of the limited involvement the author has in the AABS and TAS departments, thus not qualified to discuss their approaches towards EYU.
34 Gareth Morgan, Images of Organizations, (London: Sage 2006), p. 1
35 Cameron and Green, p.90
36 Mitch McCrimmon, Organizational metaphors, Self Renewal Group 2008, Via: http://www.leadersdirect.com/metaphor.html, (accessed April 11, 2008).
37 Cameron and Green, p.91
38 Ibid.
39 Bnet Business Network, “Organizational Change”, http://jobfunctions.bnet.com/
presentation.aspx?docid=86963, (accessed April 11, 2008).
40 Morgan C.K. and Roberts D. (1998), in Herding Cats? Obtaining Staff Support for Curriculum Change and Implementation, No Date, Via ttp://www.csd.uwa.edu.au/ ICED2002/publication/Christopher_Morgan.pdf , (accessed April 13, 2008), p 2.
41 Ibid p.2.
42 Ibid. p.2.
43 Fred Nikols, Four Change Management Strategies, (accessed April 13, 2008) via http://home.att.net/~OPSINC/four_strategies.pdf, (2003), p.3.
44 Stephen P. Robbins, and Timothy A. Judge, Organizational Behavior (New Jersey: Pearson, 2007), p.581.
45 Ibid, p.581.
46 Cameron and Green, p.97.
47 Stephen P. Robbins, and Timothy A. Judge, p.581.
48 Cameron and Green, p.97.
49 Cameron and Green, p.97.
50 Robbins and Judge, p.583.
51 Cameron and Green, p.101.
52 Carter McNamara, Organizational Culture, Free Management Library, 2008, via http://www.managementhelp.org/org_thry/culture/culture.htm, (accessed March 23, 2008).
53 Schein, E. H. (1990). Organizational Culture. American Psychologist, 45 (2), p.109-119.
54 N.J. Adler, International Dimensions of Organizational Behavior, 4th ed. (Cincinnati:Southwestern, 2002) p.67-69.
55 Cameron and Green, p.221-222.
56 Ibid, p.222.
57 Stephen P. Robbins, and Timothy A. Judge, p.574.
58 Ernst & Young Tax Vista, EYU Business Impact-Canada, EYU Progress Report, October 1st, 2007, p.3.
60 Ernst & Young. International Tax, www.ey.com (accessed Jan 13, 2008)
61 EYU Framework Agreement Document, May 6, 2008.
62 Ibid. p. 3.
63 Ernst & Young Tax Vista, EYU Business Impact-Canada, EYU Impact, October 1st, 2007, p.1.
64 Ernst & Young’s Global People Survey is an annual survey carried out by the Ernst & Young’s Global People Team.
65 Ernst & Young Tax Vista, EYU Business Impact-Canada, F07 Business Impact of People Model, October 1st, 2007, p.2.
66 Finkelstein, S. (2005), “When bad things happen to good companies: strategy failure and flawed executives”, The Journal of Business Strategy, Vol. 26 No. 2, pp. 19-28.
67 EYU Tax, 2008, http://www.ey.com/GLOBAL/content.nsf/Luxembourg_E/ Tax_-_EYU_Tax (accessed May 12,2008)..
68 Ibid.
69 Ernst & Young, EYU Taiwan Overview Communication, 2007, p.2.
70 Accountant, Heal Thyself., Development and Learning in Organizations, Vol. 22 No..1 2008, p.24, Emerald Group Publishing Limited, via www.emeraldlights.com, (accessed March 22, 2008).
71 Alexandra Smith, “Experience, not Degrees, Comes First for Employers”, Guardian UK Online, August 6, 2006, http://education.guardian.co.uk/ students/graduation/story/0,,1836723,00.html (accessed March 23, 2008).
72 Walter Heinz, From Education to Work: Cross National Perspective (Cambridge University Press: 1999), p. 12-49.
73 Bonni Frazee “Corporate Universities: A Powerful Model for Learning”, November 2002 - http://www.clomedia.com/content/templates/clo_feature.asp?articleid=51& (accessed May 7, 2008).
74 Denise R. Hearn “Education in the Workplace: An Examination of Corporate University Models”. May 10, 2002 http://www.newfoundations.com/ OrgTheory/Hearn721.html, (accessed May 9, 2008).
75 Jean Meister “Ten steps to creating a corporate university” Training and Development. v52 nl I 1998 p38-43.
76 Sandra Dillich in Denise R. Hearn “Education in the Workplace: An Examination of Corporate University Models” (points 1-6).
77 Judith Mottl in Denise R. Hearm “Education in the Workplace: An Examination of Corporate University Models”.
78 Jill Vitiello in Denise R. Hearm “Education in the Workplace: An Examination of Corporate University Models”.
79 Butler, Jocylen A, 1992.
80 Smith, R.M. learning to Learn: Applied Theory for Adults. Chicago: Follett Publishing Company, 1982.
81 Peter Drucker, Management Challenges for the 21st Century,(New York: Harper, 1999), p. 73..
82 Wikipedia, “Communication” http://en.wikipedia.org/wiki/communication (accessed June 25, 2008,).
83 Cameron and Green, p.180.
84 Australia Public Service Commission, “Guidelines on Workplace Place Diversity” http://www.apsc.gov.au/publications01/diversityguidelines.htm (accessed May 17, 2008).
85 John Kotter, Leading Change (New York: Harvard Press, 1996), p. 400.
86 The World’s Leading Companies, 25 March, 2004, http://www.forbes.com/
2004/03/24/04f2000land.html, (accessed 19 April 2008).
dc.identifier.urihttp://tdr.lib.ntu.edu.tw/jspui/handle/123456789/37027-
dc.description.abstract國際企業文化認知與變革措施之研究: 台灣EYU個案研討
研究生:譚樂博
指導教授:陳明賢博士
國立臺灣大學管理學院財務金融學研究所碩士論文
Abstract
今日在商場上會面對的挑戰,即使在不久之前也很少人能夠想像,企業更努力找尋能夠確保他們在市場上生存與成長的競爭優勢,不斷改變已成為大部分公司的準則 。
本文係檢驗並說明將EYU稅務引進台灣安永之稅務實務中的個案研究。本文試圖在該公司致力於達到2012年之前成為台灣排名第一的公司以及上選的資方之目標下,說明在台灣安永﹝在台灣之跨國專業服務公司﹞內引進EYU﹝即具體組織改變﹞的原因、挑戰、程序以及結果。
台灣安永之稅務實務自2007年以來已經歷多次改變,2008年6月4日進行另一項影響整個稅務部門中每一位稅務專家之改變,該項改變就是引進EYU。
如本個案研究所述,員工與資深層級人員普遍支持EYU計畫,然而,卻對承諾的事項是否實行保持懷疑的態度。另一方面,管理人與合夥人層級的支持度較低,因為他們是需要改變最多的人。
目前已有管理上述問題的計畫,且管理反抗的想法也在進行討論中。一般來說,克服反抗最好的方法是維持清楚與開放的溝通管道。此改變透過溝通策略的執行獲得成功的溝通,該策略乃根據具有優秀領導能力的EYU稅務工作小組所創造之EYU稅務架構所建立。
雖然在台灣不保證一定成功,但有支持EYU在其他國家成功執行的證據,EYU在加拿大的成功就是證明。若改變得以進行且能及時完成,EYU稅務在台灣將無疑是一項成功。另一方面,改變過程中的不當管理以及執行失敗將導致犬儒主義、不遵循以及一場修復任何已發生損害的艱苦戰爭。
zh_TW
dc.description.abstractChange in a Multinational Firm: A Case study of EYU Implementation in Taiwan
Name: Rob Dombowsky
Advisor: Chen Ming Shen
Graduate Institute of Finance – National Taiwan University
Abstract
The business world of today is being challenged in ways that few could have imagined even a short time ago. Firms are working harder to find a competitive edge that will ensure their survival and growth in the marketplace. Continuous change has become the norm for most companies.
This paper is written as a case study that describes the introduction of EYU Tax to the Tax Practice of Ernst & Young in Taiwan. It attempts to define the reasons, challenges, processes and results of introducing EYU (i.e. Specific organizational change) within Ernst & Young in Taiwan (a multinational professional services firm in Taiwan) as the Firm strives to meet its goal of becoming the number one firm in the Taiwan market by 2012 as well as the employer of choice.
The Tax Practice of Ernst & Young in Taiwan has undergone many changes since 2007 and on June 4, 2008, another change will be implemented that affects every tax professional in the tax department. That change is the introduction of EYU.
As this case study indicates, widespread support for the EYU initiative exists at the staff and senior level, however, there is skepticism that the promises made can be delivered on. On the other hand, at the manager and partner level, there is less support as these are the people, who need to change the most.
Plans to manage this have been put in place and ideas for managing resistance are discussed. In general, the best means of overcoming resistance is to maintain clear and open communications channels. This change was successfully communicated through the execution of a communication strategy, which was built around the EYU Tax framework created by the EYU Tax working group coupled with strong leadership.
While there is no guarantee of success in Taiwan, there is evidence to support that EYU works in other countries. This is represented by the success of EYU in Canada. If the change is delivered on and done so in a timely manner, EYU Tax in Taiwan will undoubtedly be a success. On the other hand, mismanagement of the change process and failure to deliver will lead to cynicism, non-compliance and an uphill battle to repair any damage done.
en
dc.description.provenanceMade available in DSpace on 2021-06-13T15:18:04Z (GMT). No. of bitstreams: 1
ntu-97-R95723081-1.pdf: 845973 bytes, checksum: 477d8f3140ba121f5979c6d6cfa62401 (MD5)
Previous issue date: 2008
en
dc.description.tableofcontentsTable of Contents
Chapter 1: Introduction 1
1.1 Introduction 1
1.2 Overview of Paper 4
1.3 Scope of Change 5
Chapter 2: Professional Services Industry 6
2.1 Introduction 6
2.2 Professional Services Overview 6
2.3 Global Professional Services Market Overview 8
2.3.1 Global Accountancy Market Overview 9
2.3.2 Global Summary 12
2.4 Accountancy Professional Services in Taiwan 12
2.4.1 Taiwan Summary 14
2.5 Recruiting and Training in Greater China 15
Chapter 3: Organizational Change and Change Management 17
3.1 Introduction 17
3.2 Organizational change management 17
3.3 Organism Metaphor 19
3.4 Foundations of Change Management 22
3.4.1 Human Relations Approach 23
3.4.2 Three Most common Strategies to Managing Organizational Change 23
3.4.3 Ernst & Young Approach to Change Management 24
3.5 Models of Change 27
3.5.1 Lewin’s Three Step Model 27
3.5.2 Kotter’s Eight Step Plan for Implementing Change 29
3.6 Organizational Culture 31
3.7 Forces for Change 33
Chapter 4: EYU 35
4.1 Introduction 35
4.1.1 Why EYU? 36
4.1.2 EYU around the world 37
4.1.3 What is EYU? 38
4.1.4 EYU’s Expected Impact 39
4.1. 5 EYU Framework and Communication 42
4.1.5 Three Pillars 43
4.1.6 EYU Goals 45
4.2 Experience 47
4.2.1 Traditional Experience 48
4.2.2 EYU Experience 54
4.3 Learning 58
4.3.1 EYU Learning 59
4.3.2 Learners in a Professional Environment 61
4.3.3 Pre-EYU Learning 62
4.3.4 EYU Learning 64
4.5 Coaching 66
4.5.1 Traditional Coaching 67
4.5.2 EYU Coaching 67
Chapter 5: The Challenges 69
5.1 Introduction 69
5.2 Communication 70
5.3 Discussion of Individual Elements 73
5.3.1 Recruiting Policy 73
5.3.3 Learning 76
5.3.4 Coaching 79
5.3.5 Promotion Policy 81
5.4 Recording Experience 83
5.5 Managing Experience 84
Chapter 6: Conclusion 87
Appendices
Appendix A: Forbes 2000 Rankings Summary
Appendix B: Organizational Change Metaphors
Appendix C: Forbes Global 2000 Members (Taiwan)
dc.language.isoen
dc.subjectEYUzh_TW
dc.subjectaccountingzh_TW
dc.subjectChange Managementzh_TW
dc.subjectprofessional educationzh_TW
dc.subjectcorporate universityzh_TW
dc.subjectLearningzh_TW
dc.subjectExperiencezh_TW
dc.subjectbig 4zh_TW
dc.title國際企業文化認知與變革措施之研究: 台灣EYU個案研討zh_TW
dc.titleManaging Organizational Change in a Multinational Firm: A Case Study of EYU Implementation in Taiwanen
dc.typeThesis
dc.date.schoolyear96-2
dc.description.degree碩士
dc.contributor.oralexamcommittee陳業寧(Yeh-Ning Chen),何耕宇(He Gen Yu)
dc.subject.keywordChange Management,EYU,Experience,Learning,corporate university,professional education,accounting,big 4,zh_TW
dc.relation.page89
dc.rights.note有償授權
dc.date.accepted2008-07-25
dc.contributor.author-college管理學院zh_TW
dc.contributor.author-dept財務金融學研究所zh_TW
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