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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/123244

    Title: 專業型服務機構及家族企業管理模式之調和: 以B型企業嘉威為例
    A study of professional service firm and family firm management style: case study of B Corp JW CPAs
    Authors: 洪可容
    Hung, Ko Jung
    Contributors: 侯勝宗
    Hou ,Sheng-Tsung
    Hung, Ko Jung
    Keywords: 專業型服務機構
    Professional service firm
    Paternalistic leadership
    Formal ownership
    Psychological ownership
    Benefit corporation
    Date: 2019
    Issue Date: 2019-05-02 14:47:38 (UTC+8)
    Abstract: 會計作為政府及投資⼈間的溝通橋樑,需要配合嚴謹的法規以確保財務資訊的準確性,卻也使得會計⼈員的⼯作⾯臨的⾧⼯時等挑戰。以四⼤會計事務所為例,動輒每年30%的流動率,不僅使⼈才招募不易,也會對整體經營有所影響。本研究以詮釋性個案法,研究嘉威聯合會計師事務所(以下簡稱嘉威),如何擬定和四⼤會計師事務所的服務差異化策略,並以華⼈家族企業常⾒的三元式領導,給予員⼯正式合夥和⼼理擁有感。嘉威距今成⽴已有30多年歷史,累積200多名以上專業服務⼈員,提供台灣中⼩企業審計及⾮審計相關業務。綜合上述,嘉威即使⾝處在⾧⼯時、流動率⾼的會計產業,依然可以保有每年低於3%的流動率,創造每年超過新台幣3億元的獲利,同時獲得B型企業肯定,認同其作法可以兼顧經濟發展及照顧各種利害關係⼈。本論⽂最後提出相關的理論和實務意涵。
    Accounting can be regarded as the way for government and investor to communicate with each other. Since accountants are required to follow all the principles, they often face lacks the time or human resources. Take Big4 as an example, the turnover rate is about 30% / year, and it has an effect on its daily operations. These phenomena cause us to think is there any possibility that accounting firms can earn a reasonable profit and lower their turnover rate at the same time? This study takes JWCPA as the case company because it is the first certified accounting B corp in Taiwan, not to mention that it is also the leading accounting firm in Taiwan. Founded 30 years ago, JW CPA now generates more than NT 300million per year, with more than 200 employees and the turnover rate is less than 3% each year. We use the interpretative case study to find out how they differential their services and how they combine two different management styles to make differences. Right now, there are more than 200 professions delivering auditing and non-auditing services. We can say that even though JWCPA is part of the accounting industries, the turnover rate is less than 3%/ year, and generates more than 300millions every year, and being nominated as benefit corporation at the same time.
    Reference: ⼀、 中⽂⽂獻
    ⾼承恕(1999)。頭家娘 台灣中⼩企業「頭家娘」的經濟活動與社會意義。台北:聯經
    鄭伯壎、周麗芳、樊景⽴(2000),家⾧式領導:三元模式的建構與測量。本⼟⼼理學研究,第14 期, 3-64。
    ⾦融監督管理委員會,2018,106 年會計師事務所服務業調查報告。台灣:⾦融監督管理委員會。
    曾煌鈞(2017)。淺談家族企業之治理。證券暨期貨⽉刊,第35 卷第9 期,32-47。
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    Michael A. Hitt, Leonard Bierman, Katsuhiko Shimizu, Rahul Kochhar,(2001). Direct and moderating effects of human capital on strategy and performance in professional service firms: A resource-based perspective. Academy of Management Journal, Vol.44, No.1, 13-28.

    Suzanne de Janasz, Monica Forret, Debra Haack and Karsten Jonsen,(2013). Family Status and work attitudes: An investigation in a professional services firm. British Journal of Management,
    Vol.24, 191-210.

    Mohammed Shahedul Quader,(2007). Human resource management issues as growth barriers in professional service firm SMEs. Journal of Service Research, Vol.7, Number2.

    Ryan A. Teeter and Karen S. Whelan-Berry, (2008). My firm versus our firm: The challenge of change in growing the small professional service firm. Journal of Business Inquiry,41-52

    Hazel Melanie Ramos, Thomas Wing Yan Man, Michael Mustafa, Zuie Zuie Ng,(2014). Psychological ownership in small family firms: Family and non-family employees’ work attitudes and behaviors. Journal of Family Business Strategy, 300-301

    Andrew Von Nordenflycht,(2010). What is a professional service firm? Toward a theory and taxonomy of knowledge-intensive firms. Academy of Management Review, Vol.35, no.1, 155-174

    Nai-Wen Chi, Tzu-Shian Han,(2008). Exploring the linkages between formal ownership and psychological ownership for the organization: The mediating role of organizational justice. Journal of Occupational and Organization Psychological Society, 81, 691-711.

    B impact report, from: https://bcorporation.net/directory/jia-wei-co-cpas
    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104364124
    Data Type: thesis
    DOI: 10.6814/THE.NCCU.TIIPM.010.2019.F08
    Appears in Collections:[Graduate Institute of TIPM] Theses

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