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題名:多樣化服務策略、資訊科技與會計師事務所績效
書刊名:管理評論
作者:陳玉麟 引用關係黃美珠
作者(外文):Chen, Yu-linHuang, Mei-chu
出版日期:2011
卷期:30:2
頁次:頁79-96
主題關鍵詞:服務項目平衡多樣化策略資訊科技會計師事務所績效Service balanced diversification strategyInformation technologyAccounting firm performance
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(3) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:15
  • 點閱點閱:84
本研究檢視平衡多樣化服務策略對會計師事務所績效的直接與間接效果。利用2003-2005 年174家國內會計師事務所合計522 筆追蹤式(panel data)的實證資料,本研究發現平衡的多樣化策略有助於創造合夥與獨資會計師事務所的績效。而且,相關與非相關平衡多樣化策略均可提昇會計師事務所的績效。此外,IT 投資與平衡多樣化策略的交互作用對合夥事務所績效較對獨資事務所有更加正向的影響。最後,IT 投資正向調節相關、非相關平衡多樣化策略與合夥事務所績效的關係,但負向調節相關、非相關平衡多樣化策略與獨資事務所績效之間的關係。藉由檢視如何管理知識服務業,本研究的結果有助於檢視平衡多樣化策略文獻與IT 報償研究的論點。
This study examines the direct and indirect effects of service diversification strategies on CPA firm’s performance. A total of 522 observations of 174 CPA firms in Taiwan provide panel data for the period from 2003-2005. The results of this study show a positive association between the balanced diversification strategies and firms’ performance for both sole proprietorship and partnership CPA firms. Furthermore, the impacts of both balanced related balanced diversification and unrelated balanced diversification strategies on performance remain unchanged. Finally, IT investments positively moderate the association between both related and unrelated balanced diversification strategies and partnership CPA firms’ performance, while IT investments negatively moderate the association between both related and unrelated balanced diversification strategies and sole proprietorship CPA firms’ performance. Byinvestigating the management policies of the professional service firm, this study contributes to the diversification strategy literature and IT payoff research.
期刊論文
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5.Greenwood, Royston、Li, Stan X.、Prakash, Rajshree、Deephouse, David L.(2005)。Reputation, Diversification, and Organizational Explanations of Performance in Professional Service Firms。Organization Science,16(6),661-673。  new window
6.Firth, Michael(1997)。The Provision of Nonaudit Services by Accounting Firms to Their Clients。Contemporary Accounting Research,14(2),1-21。  new window
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8.Amit, Raphael、Livnat, Joshua(1988)。Diversification Strategies, Business Cycles and Economic Performance。Strategic Management Journal,9(2),99-110。  new window
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10.Greenwood, R.、Suddaby, R.、Hinings, C. R.(2002)。Theorizing Change: The Role of Professional Associations in the Transformation of Institutionalized Fields。The Academy of Management Journal,45(1),58-80。  new window
11.Janvrin, D.、Bierstaker, J.、Lowe, D. J.(2008)。An examination of audit information technology use and perceived importance。Accounting Horizons,22(1),1-21。  new window
12.Teece, David J.(1982)。Towards an economic theory of the multiproduct firm。Journal of Economic Behavior & Organization,3(1),39-63。  new window
13.Palich, L. E.、Cardinal, L. B.、Miller, C. C.(2000)。Curvilinearity in the diversificationperformance linkage: An examination of over three decades of research。Strategic Management Journal,21(2),155-174。  new window
14.莊蕎安(20080100)。會計師事務所的經營與挑戰。會計研究月刊,266,60-64。  延伸查詢new window
15.Bierstaker, James L.、Burnaby, Priscilla、Thibodeau, Jay(2001)。The impact of information technology on the audit process: An assessment of the state of the art and implications for the future。Managerial Auditing Journal,16(3),159-164。  new window
16.Palepu, K.(198507)。Diversification strategy, profit performance and the entropy measure。Strategic Management Journal,6(3),239-255。  new window
17.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research,22(2),679-702。  new window
18.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
19.Milgrom, P.、Roberts, J.(1995)。Complementarities and fit: Strategy, structure, and organizational change in manufacturing。Journal of Accounting and Economics,19(2/3),179-208。  new window
20.陳依蘋、鄭惠之(2001)。專訪勤業會計師事務所總裁魏永篤談勤業e化。會計研究月刊,184,60-68。  延伸查詢new window
21.陳依蘋、鄭惠之(2001)。專訪資誠會計師事務所所長賴春田談創新。會計研究月刊,185,50-59。  延伸查詢new window
22.Dehning, Bruce(2002)。Discussion of Impact of Information Technology on Public Accounting Industry。Journal of Information System,16(2),223-226。  new window
23.Morris, Timothy、Laura Empson(1998)。Organizations and Expertise: An Exploration of Knowledge Bases and the Management of Accounting and Consulting Firms。Accounting, Organizations and Society,23(5/6),609-624。  new window
24.Morrison, Alan D.、Wilhelm, William J.(2004)。Partnership Firms, Reputation, and Human Capital。American Economic Review,94(5),1682-1692。  new window
25.Murthy, Uday S.、Kerr, David S.(2004)。Comparing Audit Team Effectiveness via Alternative Modes of Computer-Mediated Communication。Auditing: A Journal of Practice & Theory,23(1),141-152。  new window
26.Bamber, Michael E.、Watson, Richard T.、Hill, Mary C. Hill(1996)。The Effects of Group Support System Technology on Audit Group Decision Making。Auditing: A Journal of Practice & Theory,15(1),122-134。  new window
27.Panzar, John C.、Willig, Robert D.(1981)。Economies of Scope。The American Economic Review,71(2),268-272。  new window
28.Blokdijk, Hans、Drieenhuizen, Fred、Simunic, Dan A.、Stein, Michael T.(2003)。Factors Affecting Auditors' Assessments of Planning Materiality。Auditing: A Journal of Practice & Theory,22(2),297-307。  new window
29.Chari, Murali D. R.、Sarv Devaraj、Parthiban David(2008)。Research Note: The Impact of IT Investments and Diversification Strategies。Management Science,54(1),224-234。  new window
30.Huddart, Steven、Liang, Pierre J.(2005)。Profit Sharing and Monitoring in Partnerships。Journal of Accounting and Economics,40(1/3),153-187。  new window
31.Joe, Jennifer R.、Vandervelde, Scott D.(2007)。Do Auditor Provided Non-audit Services Improve Audit Effectiveness?。Contemporary Accounting Research,24(2),467-487。  new window
32.Kobelsky, Kevin W.、Richardson, Vernon J.、Smith, Rodney E.、Zmud, Robert W.(2008)。Determinants and Consequences of Firm Information Technology Budgets。The Accounting Review,83(4),957-995。  new window
圖書
1.Wooldridge, Jeffrey M.(2002)。Econometric Analysis of Cross Section and Panel Data。Cambridge, Massachusetts:MIT Press。  new window
 
 
 
 
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