隨著知識經濟發展與全球化趨勢，會計師事務所在新經濟時代面臨的挑戰更勝於以往，特別企業環境變化更快速與多元，政府法令與職業道德規範要求更趨嚴謹，讓會計師在執業時增加更多風險與不確定性。又近年來經濟狀況不穩定，會計師事務所面對價格競爭、記帳士加入侵蝕會計師業務。中小型會計師事務所應如何因應？如何在有限資源下發展？成為現階段中小型會計師所面臨的最大挑戰。
本研究以個案方式對某會計師事務所進行研究，依據平衡計分卡設計完成個案事務所與其業務部門及服務部門的平衡計分卡與策略地圖，除進行因果分析外，並針對個案事務所業務部門平衡計分卡如何與策略結合，服務部門平衡計分卡如何運用服務協議完成設計與建置進行研究。個案並透過上述執行進行組織整合與綜效分析，主要分為組織面整合及與管理制度結合兩項。
本研究結果顯示，藉由平衡計分卡的進行在策略確定、共同程序與共同顧客價值主張說明與執行能產生綜效。事務所各部門同仁溝通較以往順暢。雖然員工尚無法體會其精髓，但許多行為確已改變，例如人力資源部門主管會更關心查帳人員工作的反應與員工專業訓練等。在管理制度整合部分，透過平衡計分卡導引管理制度可去蕪存菁修正調整外，更重視制度間的整合及連結效益。
對後續可進行研究建議除個案繼續推展平衡計分卡外，可對導入過程加強整合性綜效評估、探討主管領導文化的影響、執行平衡計分卡與人力資源相關探討及與其他管理制度的結合等進行研究。 / CPA firm will meet a significant challenge while approaching the new economic era under the bombing on knowledge and global economy development. Moreover, the increasing on operation risk of CPA firm is a result of rapid shift to business environment and regulation as well as raising the requirement of professional ethic. With the peer competition by cutting price and outsourcing to book keepers, the way of development the CPA firm at the medium size with limited resources is becoming important.
The study is based on the particular CPA firm to implement the balanced scorecard and strategy maps for both business and business support departments. In addition to the cause-effect analysis, also keep on the focus on the way of being conjunct with strategy and the balanced scorecard for the business department as well as the way of evaluating the deliberation for the business support department. Much of the study is for integration on organization along with overall effect analysis, including the synergy of organization and management.
The study by utilizing the balanced scorecard has been led to the synergy of establishing the business strategy, setting up the control process and aiding at client value. The communication among the departments of CPA firm become smoothly. The behavior of the staffs in the CPA firm has been changed although they are unable to recognize the value of the balanced scorecard. For example, Human resource department will pay more attention on the emotion response and professional training for auditors. The balanced scorecard aims at the other than for different management systems for making the adjustment of management system.
Such study will contribute alignment and connection the advance study for the implement of the balanced scorecard, the synergy on integration of execution, the impact on leadership as well as combination of human resource and other management system.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0090932304 |
| Creators | 盧繼剛, Lu, Chi Kang |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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