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題名：營運策略、性別和績效：來自台灣會計師事務所的證據
作者：Enny Susilowati Mardjono
作者(外文)：Enny Susilowati Mardjono
校院名稱：國立雲林科技大學
系所名稱：會計系
指導教授：陳燕錫
楊怡芳
學位類別：博士
出版日期：2022
主題關鍵詞：經營策略；非審計服務；經營績效；性別；Business Strategy；Operating Strategy；Non-Audit Services；Performance；Gender
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本研究旨在探討台灣會計師事務所中，經營策略分別採防禦者 (Defenders)、探勘者(Prospectors)及分析者(Analyzers)的情況下，對男性或女性執業會計師事務所經營績效之影響。此外，我們亦依據事務所業務多角化程度，將經營策略區分為多角化(Diversified)及集中化(Focus)，進而分析在執業會計師具性別差異下，不同經營策略對事務所經營績效之影響。本研究資料來源為金管會會計師事務所服務業調查報告，研究期間為1989年至2018年，研究結果顯示，整體而言經營策略為探勘者之經營績效優於防禦者。而無論在男性或女性執業會計師事務所中，經營策略為分析者之事務所經營績效優於探勘者及防禦者。此意味著激烈的市場競爭驅使事務所採取分析者策略。本研究建議，採分析者策略可為委託客戶提供更廣泛的審計及非審計服務，且在提供聯合服務過程中產生的知識外溢效果，將為事務所創造範疇經濟，亦即事務所透過提供管理諮詢服務來提高績效，從而提高知識外溢效果帶來的成本效益。另一方面，無論在男性或女性執業會計師事務所中，經營策略採多角化的事務所經營績效皆優於採集中化的事務所。因採多角化策略的事務所擁有大量的專業資源，例如產業專家等，可提供委託客戶更為全面的服務。
This study aims to examine the effect of business strategies, including Defenders, Prospectors, and Analyzers, on the performance of male-owned and female-owned audit firms in Taiwan. Also we tried to explore the effect of operating strategies, including Diversified and Focus, on the performance of male-owned and female-owned audit firms in Taiwan. Based on the 1989–2018 Survey Report of Audit Firms in Taiwan, we find that Prospector firms outperform Defender firms. Further results show that male-owned audit firms and female-owned audit firms taking Analyzers strategy are more appropriate to apply in operating their business than Defenders and Prospectors strategies to obtain their best performance. This study indicates that an increasingly competitive environment leads to Analyzers strategy. Our study recommends applying Analyzers strategy with a greater range of audit and non-audit services for clients. In the joint provision of audit and non-audit services, economies of scope for audit firms can be created by auditors by sharing knowledge spillovers across the services. Audit firms provide cost-efficiency flowing from knowledge spillovers by offering management advisory services to increase performance. In terms of operating strategy, Diversified strategy is more appropriate for both male-owned and female-owned audit firms in operating their businesses than Focus strategy to increase their performance. Both male-owned and female-owned audit firms taking Diversified firms can provide more services completely, so they have a lot of skilled professional resources such as expert auditors to serve clients.
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