由於管理諮詢服務佔會計師事務所總業務收入的比重日益提高，連帶地管理諮詢師和會計師的互動亦受到更大的重視。本研究以不完全契約的概念，來探討會計師和管理諮詢師是否應以整合方式（ integration ），或者非整合（ nonintegration ）方式， 來爭取服務客戶的商機。同時倘若整合方式被決定為最佳的所有權結構（ ownership structure ）， 則本文的模型「 auditorconsultant property right model， 則本文的模型「 auditorconsultant property right model 」， 可進一步協助確認到底是該由會計師或管理諮詢師，來領導該整合組織，方可達到效益極大化的目標。

Due to the considerable profitability of management advisory services (hereafter, MAS), accounting firms are eagerly competing for the rapid growth of world's MAS market. In this study, based on the argument of impossibility of signing a complete long term contract exante, we introduce an accountant-consulatant property right model to investigate the following two major challenges of today's accounting profession: first, the issue of "ownership structure optimization" and second, issue of "who's the boss?"