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1
Dermarkar, Simon. "Commercialization of Auditing services offered by Professionals within Accounting Firms." Thesis, Université Laval, 2011. http://www.theses.ulaval.ca/2011/28210/28210.pdf.
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Le cœur de l'étude mettra en évidence la présence d’importantes pressions découlant du mercantilisme au sein de la pratique de vérification professionnelle dans l'ère post-Enron. L'analyse sera distinguée en deux segments: les pressions découlant du désir de l'auditeur à être perçu comme financièrement efficace, et d'une autre part, les pressions découlant de l'objectif de l'auditeur cherchant à privilégier les clients et à rester compétitif dans le marché.
Les aspects commerciaux généralement reconnus de la vérification (c.-à-d., rapidité, efficacité, profitabilité) qui sont mesurés par des indicateurs financiers (taux de récupération et taux horaire récupéré) qui eux sont contrôlés et encouragés par certains processus formalisés (par exemple, de budgétisation et d'évaluation de la performance) au sein des organisations comptables, expliquent précisément pourquoi les praticiens de la vérification ont le désir d'être perçu comme économiquement efficace. De plus, les résultats empiriques montrent une certaine évolution (parfois agressive) de la présence de tels mécanismes qui pourraient mener à des effets négatifs tels que la détérioration de l'environnement de travail et à des mutations insoucieuses des méthodes de vérification.
Aussi, afin de freiner les pressions croissantes liées à la concurrence et accroître leur part de marché, les cabinets comptables déploient une stratégie à faible prix (« low balling ») pour leurs services de vérification; cette approche aide à conserver (ou à séduire) les entités auditées. Contrairement à ce que plusieurs peuvent penser, la règlementation Sarbanes-Oxley ainsi que son adaptation canadienne n’éliminent pas entièrement une telle tactique dans l'industrie de la vérification. En fait, la stratégie a évoluée au point où certains cabinets plus petits doivent, contre leur gré, adopter ces méthodes afin de lutter contre les comportements marketing agressifs des «Big Four». Cette approche crée une certaine controverse entre le niveau de risque du mandat et l'objectif de rentabilité qui semble souvent rester à un niveau standard, peu importe la variation de l’honoraire. Je présente des extraits d’entrevues indiquant que les mandats de vérification à faible prix peuvent amener à réduire au minimum les questionnements à travers le travail de vérification ou littéralement chercher à trouver l'endroit où le travail de vérification peut être coupé.<br>The core of the study will highlight the presence of important pressures ensuing from commercialism throughout the professional auditing practice in the post-Enron era. The analysis of these features will be distinguished into two segments; first the pressures ensuing from the auditor’s desire of being perceived as commercially effective, and second, the pressures ensuing from the auditor’s aim of privileging the clients and remaining competitive in the market.
The general business aspects of auditing (i.e., rapidity, efficiency, profitability) monitored by some financial indicators (i.e., recuperation rate and hourly recuperated fee) which are controlled and promoted through certain formalized processes (i.e., budgeting and performance assessment) within accounting organizations explain specifically why audit practitioners have a desire to be perceived as economically effective. Moreover, empirical findings indicate a certain evolution and ongoing – sometimes aggressive – presence of such mechanisms which potentially lead to negative effects such as deterioration of the working environment and neglectful alteration of audit approaches.
Also, in order to counter increasing pressures related to rivalry and to increase market share, accounting firms deploy an evolving low pricing audit engagement strategy aiming to retain (or seduce) the auditees. Conversely to what many would think, the Sarbanes-Oxley Act and its Canadian adaptation did not get rid of such tactic in the audit industry. In fact, the strategy has evolved to the point where some smaller firms have to keep up by reluctantly adopting such method in order to counter Big Four’s aggressive marketing behaviours. In turn, that approach creates a certain controversy between the risk level of the engagement and the profitability aim which often remains at a standard level no matter the variation of the fee. I present excerpts indicating that the low balling auditor might aim at minimizing questionings through the audit work or literally seek to find where the audit work can be cut.
2
Dermarkar, Simon Pierre. "Commercialization of auditing services offered by professionals within accounting firms." Master's thesis, Université Laval, 2011. http://hdl.handle.net/20.500.11794/22508.
Full textAbstract:
Le cœur de l'étude mettra en évidence la présence d’importantes pressions découlant du mercantilisme au sein de la pratique de vérification professionnelle dans l'ère post-Enron. L'analyse sera distinguée en deux segments: les pressions découlant du désir de l'auditeur à être perçu comme financièrement efficace, et d'une autre part, les pressions découlant de l'objectif de l'auditeur cherchant à privilégier les clients et à rester compétitif dans le marché. Les aspects commerciaux généralement reconnus de la vérification (c.-à-d., rapidité, efficacité, profitabilité) qui sont mesurés par des indicateurs financiers (taux de récupération et taux horaire récupéré) qui eux sont contrôlés et encouragés par certains processus formalisés (par exemple, de budgétisation et d'évaluation de la performance) au sein des organisations comptables, expliquent précisément pourquoi les praticiens de la vérification ont le désir d'être perçu comme économiquement efficace. De plus, les résultats empiriques montrent une certaine évolution (parfois agressive) de la présence de tels mécanismes qui pourraient mener à des effets négatifs tels que la détérioration de l'environnement de travail et à des mutations insoucieuses des méthodes de vérification. Aussi, afin de freiner les pressions croissantes liées à la concurrence et accroître leur part de marché, les cabinets comptables déploient une stratégie à faible prix (« low balling ») pour leurs services de vérification; cette approche aide à conserver (ou à séduire) les entités auditées. Contrairement à ce que plusieurs peuvent penser, la règlementation Sarbanes-Oxley ainsi que son adaptation canadienne n’éliminent pas entièrement une telle tactique dans l'industrie de la vérification. En fait, la stratégie a évoluée au point où certains cabinets plus petits doivent, contre leur gré, adopter ces méthodes afin de lutter contre les comportements marketing agressifs des «Big Four». Cette approche crée une certaine controverse entre le niveau de risque du mandat et l'objectif de rentabilité qui semble souvent rester à un niveau standard, peu importe la variation de l’honoraire. Je présente des extraits d’entrevues indiquant que les mandats de vérification à faible prix peuvent amener à réduire au minimum les questionnements à travers le travail de vérification ou littéralement chercher à trouver l'endroit où le travail de vérification peut être coupé.<br>The core of the study will highlight the presence of important pressures ensuing from commercialism throughout the professional auditing practice in the post-Enron era. The analysis of these features will be distinguished into two segments; first the pressures ensuing from the auditor’s desire of being perceived as commercially effective, and second, the pressures ensuing from the auditor’s aim of privileging the clients and remaining competitive in the market. The general business aspects of auditing (i.e., rapidity, efficiency, profitability) monitored by some financial indicators (i.e., recuperation rate and hourly recuperated fee) which are controlled and promoted through certain formalized processes (i.e., budgeting and performance assessment) within accounting organizations explain specifically why audit practitioners have a desire to be perceived as economically effective. Moreover, empirical findings indicate a certain evolution and ongoing – sometimes aggressive – presence of such mechanisms which potentially lead to negative effects such as deterioration of the working environment and neglectful alteration of audit approaches. Also, in order to counter increasing pressures related to rivalry and to increase market share, accounting firms deploy an evolving low pricing audit engagement strategy aiming to retain (or seduce) the auditees. Conversely to what many would think, the Sarbanes-Oxley Act and its Canadian adaptation did not get rid of such tactic in the audit industry. In fact, the strategy has evolved to the point where some smaller firms have to keep up by reluctantly adopting such method in order to counter Big Four’s aggressive marketing behaviours. In turn, that approach creates a certain controversy between the risk level of the engagement and the profitability aim which often remains at a standard level no matter the variation of the fee. I present excerpts indicating that the low balling auditor might aim at minimizing questionings through the audit work or literally seek to find where the audit work can be cut.
3
Burkette, Gary D. "A study of task uncertainty associated with public accounting firm services." Diss., Virginia Tech, 1994. http://hdl.handle.net/10919/40161.
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Relative levels of task uncertainty associated with various CPA firm services were examined in this study.
Additionally, tests to determine whether systematic variation occurs at the office or at the firm level were
conducted.
Multiple measures of task uncertainty were developed. Multiple analysis of variance techniques were used to
analyze data drawn from audit, tax, actuarial and benefits consulting, and general business consulting engagements.
Data was drawn from two office of one Big Six CPA firm.
As expected, after comparing audit and tax engagements from two office, the null hypothesis that there was no difference
in task uncertainty levels between offices on either service type could not be rejected. The null hypothesis that no
difference in levels of task uncertainty between the four service types exist was rejected. This result was also
consistent with expectations.
These findings provide empirical support for an assumption made by previous researchers that the individual firm is the
appropriate level for analysis. Additionally, results suggest that, at the firm level, differences in levels of
task uncertainty do exist. In general, audit and tax services appear to involve lower levels of task uncertainty
than do consulting services; however, it should be noted that significant differences also existed between consulting
services.
The implications of these results for future research are that the firm appears to be the appropriate organizational
level for examining research questions related to CPA firms. Also, consulting services need to be considered not as one
service type, but potentially as distinct from one another. Future research involving other Big six firms as well as
second and third-tier firms could lead to greater generalizability of these results<br>Ph. D.
4
He, Annette. "Response to Technological Innovation: The Impact of STEM Graduates on Employment Opportunities in Accounting Services Firms." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/scripps_theses/1146.
Full textAbstract:
What is the effect of STEM (science, technology, engineering, math) degrees on employment in accounting services? Many accounting firms are beginning to rely on recent technological developments such as big data and Artificial Intelligence. Although firms have traditionally hired professionals from pure accounting backgrounds, technology is creating a new demand for skills focusing on data analytics, computer science, statistics, and many more. This thesis analyzes the impact of increasing employment diversity; one way of maximizing the potential of technological innovation is to focus recruiting on STEM graduates. Thus, this thesis uses an empirical analysis on the effect of STEM degrees and accounting services employment; this relationship is compared with variables that have had or will affect accounting services employment in the twenty-first century: Sarbanes Oxley regulations, accounting degrees, public research and development funding, and unemployment rates. The conclusions from this analysis help suggest future educational implications for accountants.
5
Bruno, Simoes. "Marketing of professional services : a study of large accounting and legal firms in Hong Kong and Macau." Thesis, University of Macau, 1998. http://umaclib3.umac.mo/record=b1636768.
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Bradbury, M. E. "Characteristics of firms and voluntary interim earnings disclosures." Thesis, University of Auckland, 1988. http://hdl.handle.net/2292/1992.
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This thesis reviews the evolution of interim reporting in New Zealand. The attempts to regulate interim reporting by the stock Exchange Association of New Zealand and the lobbying behaviour of affected parties are documented. The regulation of interim reporting is interpreted as a series of self-interest actions by the affected parties. In 1973 semiannual reports were mandated for all firms listed on the New Zealand stock Exchange. However, the content of these reports, was not specified until 1976. The extent of voluntary reporting practice prior to 1973 is recorded. The major empirical analysis of the thesis examines the association between corporate characteristics and the voluntary disclosure of semiannual earnings during the period 1973 to 1976. The analysis shows that firms with high semiannual earnings disclosures have more shares issued, have paid an interim dividend, carry relatively less inventory, are in a more seasonal industry and have a greater earnings forecast error. Assets in place, political costs of disclosure and competitive costs of disclosure are not found to be associated with the level of semiannual earnings disclosure. Sensitivity analysis indicates that the significance of the explanatory variables depends on firm size and upon the threshold level of disclosure.
7
Heniro, Joshua. "Mandatory accounting compliance by Australian mineral resources firms: the affect of auditor independence and specialisation." Thesis, Curtin University, 2010. http://hdl.handle.net/20.500.11937/830.
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The two objectives of this thesis are to investigate the magnitude of compliance with AASB 6 Exploration for and Evaluation of Mineral Resources and AASB 136 Impairment of Assets; and to examine the influence of audit quality on the compliance levels utilising data from 305 Australian mineral resources public listed firms. Consistent with agency theory auditor independence and audit specialisation are considered pivotal determinants of the magnitude of a disclosure compliance index that comprises 62 mandatory disclosure items.Findings reveal there is 76% compliance rate with both AASB 6 and AASB136 by Australian mineral resource listed firms. The average fees paid to the incumbent auditors for non-audit services is AUD $74,183. The ratio of non-audit fees to total fees earned by Australian accounting firms is 26% whilst 53% of the firms engage the services of a specialist auditor.OLS regression analysis reveals a statistically significant negative association between the ratio of non-audit fees to total fees and level of compliance. This suggests that in the Australian mineral resources sector context, large non-audit fees paid to the incumbent auditors seem to influence the auditor‘s independence. Yet, this thesis does not find any evidence that firms that employ services from a specialist auditor result in a higher level of compliance. Additional sensitivity analyses indicate that the results are generally robust across alternative measures.These findings have important implication for accounting bodies, regulators, investors and other interested parties. Based on the findings, regulators could either: (1) do nothing, and allow the market to assess the risk imposed of the non-disclosure made by firms and take necessary action to reflect on the firms‘ market share prices (though such a option is unlikely given tenets of regulation theory); (2) enforce and penalize any non-compliance with the mandatory disclosures via tougher regulations; or (3) indirectly improve the level of compliance by means of auditor independence. The results show auditor independence (i.e., non-audit fees) is significantly associated with magnitude of compliance; regulators could regulate these non-audit services to boost the magnitude of compliance.
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Duker, John, and Jonas Söderberg. "Revisorns oberoende : - sidotjänsternas betydelse för revisorns oberoende och revisionens kvalité." Thesis, Högskolan i Skövde, Institutionen för teknik och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-6381.
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Bakgrund: Som ett resultat av ett förändrat samhälle där fristående rådgivning blivit alltmer efterfrågat har fler problem uppkommit. EU-kommissionen lagt fram ett förslag på ändrade revisionsregler för att hantera dessa påstådda problem. Förslaget antyder att revisorns oberoende och revisionens kvalité hotas av dessa sidotjänster. Syfte: Studiens syfte är att skapa en förståelse för sidotjänsternas betydelse på revisorns oberoende och revisionens kvalité samt öka förståelsen för de nya lagförslagen och dess konsekvenser. Metod: Med utgångspunkt i en induktiv forskningsansats har vi genom en kvalitativ design utfört studien. Primärdata har samlats in genom intervju och öppna frågeformulär som sedans jämförts med tidigare forskning och erkänd litteratur. Resultat och slutsats: Studiens slutsats visar att sidotjänsterna inte har någon betydande inverkan på revisorns oberoende och revisionens kvalité, varken positivt eller negativt. Studien finner att revisorns integritet och egenintresse är så pass starkt att oberoendet inte hotas på grund av sidotjänsternas vara eller icke-vara även om resultaten i viss mån tyder på problem att invända mot en kollega. EU-kommissionens förslag finner studien vara en aning överflödig i sin nuvarande utformning. Syftet med förslaget är bland annat att stärka oberoendet och revisionens kvalité, problem som vi i studien inte kan styrka existerar i den mån att nyttan ska överstiga kostnaden.<br>Background: As a result of a changed society where non-audit services have been increasingly in demand which has raised new problems. The European Commission presented a revised set of audit rules to address these alleged problems. The proposal suggests that auditor independence and audit quality is threatened by these subsidiary services. Purpose: The aim of this study is to create an understanding of how the non-audit services impact the auditor independence and audit quality. The second purpose is to increase awareness of the new legislative proposals and their consequences. Method: Based on an inductive research approach, we have through a qualitative design conducted the study. Primary data were collected through interviews and open questionnaires which then were compared with previous research and recognized literature. Results and conclusion: The conclusion of the study shows that non-audit services do not have any significant impact on auditor’s independence and audit quality, either positive or negative. The study finds that the auditor's integrity and self-interest is too strong so that independence is not threatened due to non-audit services even if the results to some extent indicate of problems to express objection towards a colleague’s work. The study finds that the EU Commission's proposal to be a bit redundant in its present form. The proposal is to strengthen the independence and audit quality but the study concludes that the benefits will not exceed the cost.
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Assis, Wesley Abra de. "O papel da qualidade percebida na lealdade dos clientes de serviços de consultoria e assessoria prestados por empresas contábeis." Universidade Presbiteriana Mackenzie, 2013. http://tede.mackenzie.br/jspui/handle/tede/902.
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Previous issue date: 2013-02-20<br>Business strategy based on loyalty with objectives of high levels of customer retention is widely believed by giving companies a competitive advantage, enabling high profitability and market expansion. Several studies have been devoted to understanding the antecedents of loyalty in various segments. In the case of services, researchers suggest some factors that act as drivers of loyalty of customers, directly or indirectly, such as the perceived quality, perceived value and customer satisfaction. The proposal of this study was to contribute to the understanding of the relationship between these variables in the context of advisory and consulting services provided by accounting firms in Brazil, from the perspective of the clients of these companies. A questionnaire was sent to a sample of respondents, consisting of key persons of three accounting firms, responsible for assessing the performance of contracted services, which generated 81 valid questionnaires whose data were used to test five hypotheses of relationship among constructs perceived quality, perceived value, satisfaction and loyalty, using the technique of structural equation modeling (SEM) with the estimation method PLS (Partial Least Square). The survey results confirmed the five relationship assumptions previously raised based on the literature review, emphasizing the perceived quality as the main driver of customer loyalty, with direct and indirect positive effects, through the value perception and satisfaction. With regard to the use of the SERVQUAL scale in this context, the perceived quality does not seem to reflect through the dimension of "tangibles", corroborating similar findings in studies with accounting firms (BOJANIC,1991). As practical contributions, this research has provided the companies evaluated a feedback on the service level perceived by customers and their level of satisfaction and loyalty, enabling the adoption of strategies that can reduce the chances of defection of customers. The main limitation of this study is the impossibility of generalization of the results obtained due to the use of non-probability sample.<br>A estratégia de negócios baseada na lealdade com objetivos de altos níveis de retenção de clientes e amplamente difundida por conferir as empresas vantagem competitiva, propiciando alta lucratividade e expansão de mercado. Diversos estudos tem se dedicado a entender os antecedentes da lealdade nos diversos segmentos. No caso das empresas de serviços, pesquisas apontam alguns fatores que atuam como impulsionadores da lealdade dos clientes, de forma direta ou indireta, tais como a qualidade percebida, o valor percebido e a satisfação dos clientes. A proposta dessa pesquisa foi contribuir para o entendimento do relacionamento
dessas variáveis no contexto dos serviços de consultoria e assessoria prestados por empresas contábeis no Brasil, sob a ótica dos clientes dessas empresas. Um questionário foi
encaminhado para uma amostra de respondentes, composta por pessoas-chave dos clientes de três empresas contábeis, com competência para avaliação da performance dos serviços
contratados, o que gerou 81 questionários validos cujos dados foram utilizados para testar cinco hipóteses de relacionamento entre os construtos qualidade percebida, valor percebido, satisfação e lealdade, usando a técnica de Modelagem de Equações Estruturais com o método de estimação PLS (Partial Least Square). Os resultados da pesquisa confirmaram as cinco hipóteses de relacionamento previamente levantadas com base na revisão da literatura,
ressaltando a qualidade percebida como a principal impulsionadora da lealdade dos clientes, com efeitos positivos diretos e indiretos, por meio da percepção de valor e satisfação dos clientes. Em relação a utilização da escala SERVQUAL nesse contexto de serviços, a qualidade percebida não parece se refletir por meio dos aspectos da dimensão tangíveis , corroborando conclusões semelhantes em estudos com escritórios de contabilidade (BOJANIC, 1991). Como contribuições para a pratica, essa pesquisa proporcionou as empresas avaliadas um feedback sobre o nível de serviço percebido pelos clientes e o seu nível de satisfação e lealdade, possibilitando-se a adoção de estratégias que possam reduzir as chances de deserção desses clientes. A principal limitação deste estudo e a impossibilidade de generalização dos resultados obtidos em razão da utilização de amostra não-probabilística.
10
Whang, Eunyoung. "Profitability Ratio Analysis for Professional Service Firms." Diss., Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/104035.
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Business Administration/Accounting<br>Ph.D.<br>The DuPont analysis is one of the most commonly used financial analysis tools for traditional businesses. It disaggregates return on equity (ROE) into profit margin (PM), asset turnover (ATO), and leverage (LEV) thereby providing value-relevant information relative to aggregated profitability. In this paper, I extend the use of the DuPont model to the professional service industry. The professional service industry has recently become one of the fastest growing segments driving the U.S. economy (USITC 2009, U.S. Census Bureau of Economic Analysis 2009). Unlike traditional businesses whose key business assets are their physical assets, professional service firms rely on human capital assets that are not recognized in the balance sheet. I introduce a profitability ratio analysis model that focuses on human capital. I validate the model by examining whether the disaggregated profitability ratios for professional service firms add relevant information over aggregated ratio in the same way as they do for traditional businesses.
I use law firms as a representative segment of the professional service sector to empirically evaluate my model. I collect financial and human resource data for 81 of the 100 largest U.S. law firms from 2000 to 2007 then disaggregate profit per equity partner (PPP) into the three profitability ratios: profit margin (PM), revenue per lawyer (RPL), and leverage (LEV). I compare the absolute forecasting error (AFE) of the simple AR (1) model that uses only the current year profit per equity partner (PPP) to forecast one-year ahead profit per equity partner (PPP) and my model that uses the three profitability ratio model (PM, RPL, and LEV) of current year to forecast one-year ahead profit per equity partner (PPP). I find that using the disaggregated profitability ratios significantly improves forecasting of future profitability relative to using only profit per equity partner (PPP), analogous to similar results documented for the DuPont model in Fairfield and Yohn (2001) and Soliman (2004).
I examine which firm characteristics are associated with the profitability ratios. I include four firm characteristics variables (STRUCTURE, SCOPE-INTL, SCOPE-RGNL, and SCALE) that are commonly used in economic analysis of industrial organizations. I find that the profitability ratios are systematically associated with firm characteristics that reveal information on the business models of individual firms. Leverage (LEV) is higher in law firms with non-equity partners (STRUCTURE), international focus (SCOPE-INTL), regional focus (SCOPE-RGNL), or large size (SCALE). Law firms that are large sized (SCALE) or regional focused (SCOPE-RGNL) command premium fee (high RPL) on average, but law firms with international focus or with non-equity partners do not.<br>Temple University--Theses
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Mysin, Roman. "Designing Performance Measurement System for Strategic Optimize-Sourcing Function in the Professional Services Firm." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359268.
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The development and application of performance measurement systems for a purchasing function within a professional service company possesses a great challenge for both practitioners and academics. Despite the increasing popularity of this topic, the systems that are currently developed are rarely adequate to be applicable at the business-unit level. Furthermore, the existing productivity measures are predominantly designed to measure performance in industries where the inputs and outputs are both tangible and standardized items. Intangible and non-quantifiable factors of production cannot be reliably measured by manufacturing performance methodologies. Consequently, purchasing professionals seek tools to accurately track purchasing performances and connect it to given business strategies and objectives. This paper aims to develop a design of the performance measurement system that can be applicable onto the optimize-sourcing department of the selected firm of this study. The first section of the paper outlines key performance measurement concepts and establishes a theoretical framework that supports the following research. Subsequent questionnaires and interviews that were conducted with vital stakeholders reveal the flaws of the current performance measurement system. Conclusions derived from the interviews and questionnaires support the findings of extensive literature reviews. In the following chapters, the paper focuses on the development of the new model that overcomes limitations of the model in use. The thesis also lists additional recommendations on the implementation phase of the new model. In the final section, this paper emphasizes the limitations of the proposed model and describes potential challenges related to the implementation phase.
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Ahmed, Mohammed. "Service Quality in Accounting Firms: its Effect on Client Satisfaction and Loyalty : A quantitative study based on the Swedish listed companies." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-68602.
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Abstract Background: The quality of service is considered as an essential component in any service industry. It has been evolved in service marketing and has often been used in other research fields and sectors. Further, researchers have emphasized the importance of measuring the quality dimensions over years and in various industries in order to manage it. Also, they have proposed that enhancing the quality of services enhances customer satisfaction and loyalty, in turn that will enable the service provider to meet the changes and challenges in its business environment. Purpose: Based on listed companies’ perception at Nasdaq Stockholm OMX, the study seeks to evaluate the service quality provided by accounting firms in Sweden and determine the situation of its dimensions, as well as to explore their direct impact on the client satisfaction and client loyalty. In addition, the study utilizes the SERVPERF model to measure the service quality’s dimensions. Approach/methodology: To achieve the purpose, the study conducts a deductive and quantitative approach with explanatory purpose. Also, the data has been collected based an online questionnaire. It was sent to 450 listed companies at Nasdaq Stockholm OMX, resulting in a sample of 58 respondents. The analysis has been conducted based on regression analysis. Result/discussion: the research presents and discusses the result based on two hypotheses groups separately. The first hypotheses group regarding the impact of service quality and its dimensions on customer satisfaction. The second hypotheses group concerning the impact of service quality and its dimensions on customer loyalty. Originality: To the researcher’s knowledge this study is considered as a first attempt using a multi-dimension scale to assess the service quality of the accounting firms in Sweden based on the perception of Swedish listed companies.
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Ananias, Camila Roberta. "Uma reflexão sobre a precificação dos honorários contábeis, mudanças e tendências do mercado." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/20881.
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Previous issue date: 2018-02-26<br>The present study looked for how to know the impact of the Brazilian economic recessive situation, as this has influenced the pricing policy of accounting remunerations. The future of accounting in Brazil has been bringing changes regarding the virtual accounting firms that provide the service in an on-line and digital way, acting technologically with the client. The general objective was to reflect on the ways in which the market prices are priced and the technological world reality in accounting firms. The research approach was qualitative and descriptive, whose objective was to analyze the pricing characteristics used by accounting firms, the use of the questionnaire was employed. The study concluded that the accounting entrepreneur should measure in each remuneration, the hours provided, the costs involved, the margin of costs, the taxation for the definition of the price and the limit of the discount, if any. The study showed that there are accounting offices that do not have pricing criteria for their remunerations. The work has helped to alert managers of accounting firms to rethink pricing<br>O presente estudo procurou conhecer o impacto da situação econômica recessiva brasileira e como ela tem influenciado a política de preços dos honorários contábeis. O futuro da contabilidade no Brasil vem trazendo mudanças para as empresas contábeis virtuais que prestam serviço de modo on-line e digital, atuando tecnologicamente com o cliente. O objetivo geral foi refletir sobre formas e tendências da precificação no mercado quanto aos custos e sobre a realidade mundial tecnológica existente nas empresas de contabilidade. A abordagem da pesquisa foi qualitativa e descritiva. Para analisar as características de precificação utilizadas por empresas contábeis foi empregado o uso de questionário. A conclusão deste estudo é que o empresário contábil deve mensurar, em cada honorário, as horas prestadas, os custos envolvidos, a margem, a tributação para a definição do preço e o limite do desconto, se houver. Demonstrou que ainda existem escritórios de contabilidade que não têm critério de precificação dos seus honorários. O trabalho contribuiu para alertar gestores de empresas contábeis sobre a necessidade de repensar formas de precificação
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Zhai, Y. H. "Asset revaluation and future firm operating performance : evidence from New Zealand : a thesis submitted in partial fulfilment of the requirements for the degree of Master of Commerce and Management at Lincoln University /." Diss., Lincoln University, 2007. http://hdl.handle.net/10182/219.
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The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward asset revaluations are positively associated with the firm’s operating performance, suggesting that asset revaluations are value relevant. This study extends the previous research by focusing on the New Zealand environment with recent data to examine the association of upward asset revaluation and future operating performance. There is no obvious evidence indicating that upward revaluations are associated with operating performance in New Zealand. Our market assessments show that current year asset revaluations are related to share prices and returns, but are not statistically significant.
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Lin, Cheng-Tsai, and 林呈在. "The Study of Operating Services for Taiwan Accounting Firms Entering Macau." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/27723796783690427907.
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碩士<br>國立東華大學<br>管理學院高階經營管理碩士在職專班<br>101<br>With the international trend is increasingly apparent. In the future, Taiwan Accounting Firms by the industry is not only domestic local competition, but may be more from other countries in international competition. We must be stronger than the other competitors, it may establish cooperative relations. Enterprises have began to move toward the global trend to raise funds, Taiwan accountant industry must also early to establish global services capabilities and knowledge, the stage perhaps can rely on the mutual cooperation with foreign members. Ten years after the accounting industry is likely than professional services team and combat capability.
The suggestions of this study include long-term and planned way to overall arrangement, carefully select the entry mode, to be familiar with industry professional laws and decrees, and honestly deal with account and tax, and local employees.
Key Word：Accounting Firms、Entry Mode、Macau、Operating Plan
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Van, Wyk Nicolaas. "Business strategies and the small professional services firm : evidence from the accounting profession." Diss., 2008. http://hdl.handle.net/2263/23531.
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The purpose of the study is to explore the concepts of strategy content and strategy process as it relates to small professional services firms. A case study approach based on grounded theory utilised in-depth interviews to collect data from five small professional service firms. The study found that it is worthwhile to conceive of strategy content and process in relation to small professional services firms. An emerging theory is presented. The research was limited by its small scale and single method to collecting data. Future research could include a wider sample and testing of the emerging theory. The emerging theory provides a valid and reliable measure for improving actions and decisions of practitioners. The emerging theory is practitioner-oriented and contributes to an area of research that is understudied.<br>Dissertation (MBA)--University of Pretoria, 2010.<br>Gordon Institute of Business Science (GIBS)<br>unrestricted
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Hayes, Nyuk S. "Outsourcing of typical accounting functions: impact on the accounting services industry." Thesis, 1999. https://vuir.vu.edu.au/18170/.
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Since the Australian recession which began in the 1990s, outsourcing has
received considerable attention. Amongst the many benefits that outsourcing is
believed to offer, a key benefit is that it allows organisations to focus on their
competitive strengths while contracting out non-core activities.
While there is currently a considerable amount of studies and evidence on the
costs and benefits of outsourcing, much of this is centred on Information
Technology. There are predictions and some anecdotal evidence indicating
that the outsourcing of typical accounting functions will increase as we
approach the second millennium. The questions left unanswered are many:
• are the trends in the outsourcing of typical accounting functions really on the
increase?
• what are the rationales and perceived benefits associated with the
outsourcing of typical accounting functions?
• does the outsourcing of typical accounting functions raise any concerns?
• what impact will outsourcing have on the service providers in the accounting
services industry?
This study has been designed to answer the above questions. The methodology
undertaken necessitated two separate surveys which were conducted over a
period of 6 months within 1997 and 1998. Both surveys were based on mailed
questionnaires which were forwarded to 300 service-user organisations and 300
service-provider organisations.
Several key findings have emerged from this study:
• the increasing trend to outsource in between 1992 and the period beyond
1997 had only applied to two out of nine accounting functions.
• the outsourcing of typical accounting functions were not undertaken by at
least 75% of responding firms in 1997.
• there were differences between service-buyers' and service-providers'
perception of outsourcing benefits.
• the outstanding number of concerns associated with the management and
control of outsourced functions as well as humans resource, technological
and financial issues was a factor which appear to have deterred firms from
outsourcing typical accounting functions.
The recommendations arising from this study are summarised, as follows:
First, in order to minimise undesired outcomes as a result of outsourcing,
service-user firms need to consider several issues before the decision to
outsource is made. These issues include the strategic importance of, and
existing problems associated with their accounting functions, as well as the risks
and benefits of outsourcing those functions.
Second, service providers' ability to deliver services at pre-determined levels are
more likely to be successful if they are prepared to specialise in the types of
client industries where risks can be measured.
Third, the identification of human resource problems warrants some research
into how organisations can achieve a win-win situation with in-house staff
whose positions are jeopardised as a result of outsourcing arrangements.
Fourth, service-provider firms need to be aware and perhaps become familiar
with the capabilities of commercially available software for the processing of
basic accounting functions.
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Chou, Chia Chieh, and 周佳潔. "The Business Competitive Strategies of Rendering Accounting Outsourced Services for CPA Firms - Example of International CPA Firms in Taiwan." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/81525658896249240137.
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Tung, Huan-Hsuan, and 董桓瑄. "Studies on the Critical Factors of Implementing Business Services in China for the Accounting Firms." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/76284266016378079335.
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碩士<br>國立臺北商業技術學院<br>會計財稅研究所<br>101<br>This thesis analyzes the critical factors of Taiwanese accounting firms going to mainland China for business executions. These can provide the information on the suggestions of business decision-making and practicing management implications. The data sources come from the database of Survey Report of Public Audit Firms in Taiwan from 2008 to 2010, published by the Financial Supervisory Commission. 282 accounting firms are selected according to the stratified random sampling on total executive business revenues, among which 94 accounting firms go to the mainland China for business executions, and 188 accounting firms do not go to the mainland China for business executions. The research method adopts logistic regression analysis to develop an empirical operating decisions model of firms going to mainland China for business executions. The dependent variable is whether or not the accounting firms go to mainland China for business executions, the independent variables are divided into five dimensions: operating attribute of accounting firms, human structure and configuration of accounting firms, types of accounting firms’ professional services, employee contribution, and accounting firms’ operation from diversification degree of customers. This thesis shows that when accounting firms set up another management consulting firms, have a high ratio of higher education personnel, have a high level of younger employees, have a high ratio of management consultant employees, accounting firms’ business revenues come from financial attestation business, accounting firms will have higher possibility to go to mainland China for business executions. However, when accounting firms have a high ratio of tax services employees and operation from higher diversification degree of customers, accounting firms will have lower possibility to go to mainland China for business executions. The results of this thesis can provide accounting firms’ operators with intending to go to mainland China to explore the market opportunity to carefully assess whether they have prerequisite to practice in mainland China, as well as a reference of operation decision-making.
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Kao, Hung-Wei, and 高宏瑋. "An Exploratory Study on Appling SOA Cloud Computing Services on the Tax Agent System of Accounting Firms." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/76003231132845655853.
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碩士<br>中原大學<br>資訊管理研究所<br>100<br>The 21st century is an age of “On-Demand” service. By accessing the Internet, people can usually find immediate answers to satisfy their needs. As a result, customers are demanding higher service standards all the time. Traditional accounting firms, however, are still delivering tax agency system through package software, including single-processor versions, internet workstation versions and web-server versions. Therefore, it caused a huge of software、hardware and maintenance costs, consequently, it becomes inflexibility、non-scalability、inefficiency and a lack of user-friendly system. They are becoming increasingly incapable of keeping up with the fast pace of globalization.
The development of internet technologies has expedited the maturity of the Service-Oriented Architecture （SOA） and led to the boom of the Cloud Computing Services. The SOA applications can be accessed to via online registration. The Cloud Computing Services, on the other hand, enable automatic dynamic resource allocation through the internet, based on the needs of the users. Complementing each other, the two service systems are integrated into the SOA Cloud Computing Services. Unlike the original system that was complicated and inflexible, the SOA Cloud Computing Services technology is highly versatile and flexible, featuring high value-added and low cost. The objective of this research is to study and prove the effectiveness of applying the SOA Cloud Computing Service Platform to the tax agency system of the accounting firms.
The researcher adopts the Literary Review Method to form the theoretical basis of this paper, and the Industrial Analysis Method to analyze and consolidate the relevant information for the accounting industry in the local environment, thereby identifying the requirements of the accounting industry in Taiwan. In the prototyping process, the researcher has also adopted the above two methodologies and, additionally, interviewed the accounting firms to understand the strategic, management and operational details for designing the research. A series of analysis, design, construction, evaluation and revision have been made to satisfy the system requirements of the tax agency system provided by the accounting firms.
Finally, through the SOA Cloud Computing Service Platform, a prototype system has successfully generated the Declaration of Sales and Business Tax by a Business Entity （401）. This process also explains the usage of different Cloud models, i.e., IaaS, PaaS, SaaS for the Public Cloud and the Private Cloud.
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Van, den Bergh Jacobus. "The awareness and perception of cloud computing technology by accounting firms in Cape Town." Diss., 2016. http://hdl.handle.net/10500/23279.
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Cloud accounting software (CAS) emerged as part of the overall development of cloud computing. The cloud, as it is referred to, has heralded a new age in information technology and offers new and unique opportunities and challenges for organisations of all sizes. The aim of this study was to determine the awareness and perception of cloud computing technology by accounting firms in Cape Town.
The findings of the survey reveal that significant awareness exists of CAS by firm managers and accountants. In some respects there are significant differences between small and medium-large firms regarding their perceptions of CAS. Smaller firms seem to be more positive toward CAS and also more agile and capable of deploying CAS than medium-large firms, and thereby are taking advantage of CAS more effectively.
It is evident from the study that there are opportunities for both small and medium-large firms to make use of CAS in their attempts to grow their businesses and it is important that they become familiar with CAS and the opportunities and threats which it presents. Marketers of CAS products need to consider the firm’s size, as well as the organisational decision-making process for CAS acquisition, which can aid them in their marketing designs.<br>Business Management<br>M. Com. (Business Management)
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Tsai, Yuan-Ying, and 蔡沅穎. "Perceived discrepancies of customer service of accounting firms." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/zfgjq2.
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碩士<br>國立中興大學<br>會計學研究所<br>106<br>The fierce competition of the industry and the poor environment are the predicament of the accounting firms. Only through the promotion of the quality of service to increase their competitiveness, this study is based on the five dimensions of the PZB service quality model, and discusses the importance and satisfaction of the customers'' service to the accounting firms. The results show that most customers are less than important in five factors, indicating that customers are not satisfied with the services provided by the firms they cooperate with. In the survey report made by the financial supervision and Management Committee, most accounting firms think to improve their competitiveness. The most important thing is to improve the quality of service. It is the best way to strengthen the education and training of employees and increase their professional knowledge.
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Lin, Fang-Zu, and 林芳足. "A Study of Service Innovation and Performance in Small Accounting Firms." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/17783132681987444943.
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碩士<br>國立屏東商業技術學院<br>企業電子化研究所<br>102<br>With the downtrend of economic situation and the fast-moving of information and technology, small accounting firms are facing the challenges of business operation. Service innovation plays an important role in the development of new markets and creates new business opportunities. The study includes two parts. The first part is to explore the intellectual structure of mobile commerce research in the last two five years, this study identified the most important publications and the most influential scholars as well as the correlations among these scholar’s publications. The second empirical research draws upon institutional theory and innovation theory to develop and test a model of service innovation in small accounting firms. In this study, 219 valid questionnaires of sample data are collected. Structural equation modeling (SEM) is adopted in this analysis of sample data. Results reveal that the institutional pressure is positive related to the innovation capability, the innovation capability has a positive impact on the service innovation, and service innovation has a positive impact on consequent performance. This leads to the proposal of a new model of service innovation for future research.
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Amaral, Nicole Torres. "Equity valuation using accounting numbers on Internet and IT Service Firms." Master's thesis, 2017. http://hdl.handle.net/10400.14/21861.
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The development of the new economy and establishment of Internet-based companies created an industry of fast growing corporations with much interest to investors. The valuation of these firms has drifted away from estimates provided by traditional valuation models, which tend to undervalue Internet stocks consistently. Additionally, financial information has shown to be of little use when assessing the value of dot.com stocks (Trueman et al., 2001)
The objective of this paper is to shed some light on the usefulness of accounting-based valuation models when valuing Internet stocks. It attempts to provide users with a guide to the relative performance of models when valuing Internet companies and demonstrate how the assessment of these companies is compared to the valuation of firms in other industries.
Empirical results show that Internet and IT Service companies are harder to value, compared to other firms, using traditional valuation methods. The valuation model that provides the best estimates for these enterprises is the forward P/E calculated using a harmonic mean when compared to the RIVM and AEGM.
Results also show that analysts prefer stock-based valuation models to flow-based models.<br>O desenvolvimento da nova economia e das empresas cujo negócio é realizado através da Internet deu aso à criação de uma industria de empresas com um crescimento extremamente acelerado de grande interesse para possíveis investidores. A avaliação de empresas ligadas á Internet afastou-se das estimativas que eram geradas usando os modelos tradicionais de avaliação de empresas, que a maioria das vezes subvalorizava consideravelmente as acções destas firmas. Adicionalmente, a informação financeira divulgada mostrou ser pouco útil para a avaliação das acções dot.com (Trueman et al., 2001).
O objective principal desta tese é identificar a utilidade dos modelos de avaliação baseados em relatórios financeiros na avaliação de empresas online. O intuito é facultar aos analistas um guia sobre a capacidade de estimação de alguns modelos na avaliação de empresas tecnológicas e comparar a precisão das estimativas para estas empresas com as estimativas do valor de outras empresas de diferentes indústrias.
Os resultados desta análise demonstram que as empresas tecnológicas são mais difíceis de estimar usando os modelos estudados. O P/E é identificado como o modelo que produz as melhores avaliações para estas empresas em comparação com o RIVM e o AEGM.
Os restados também mostram que os analistas preferem modelos que utilização informação relativa a empresas concorrentes versus os modelos que utilização as demonstrações de resultados das empresas.
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Shu, Ya-Wen, and 許雅雯. "Non-Audit Service, Accounting Firm Size and the value Relevance of Earnings." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/s3t9fc.
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碩士<br>銘傳大學<br>會計學系碩士班<br>96<br>This paper tests the relation of non-audit services (NAS) and accounting firm size on the value relevance of earnings (measured as ERC). The hypothesis is based on the provision of NAS by the same auditor is likely to adversely affect investors’ perceptions of the credibility of financial reports. Big 4 auditors due to reputational capital and litigation costs are likely to provide higher quality audit, then it likely to mitigate the adverse effects of NAS. Our sample use 3373 observations of Taiwan TSE and OTC firms from 2003-2005, and the hypothesis is tested by running several cross sectional regression models with interaction terms with control variables.
The results show whether before or after Procomp Informatics Scandal, provisions of NAS are significantly negative associated with value relevance of earnings in divided samples. It indicates provide NAS will impair independence of CPA, effect investor confidence, then lower value relevance of earnings. The value relevance of earnings of firms which audited by big 4 are significantly higher then non big 4. However, after Procomp Informatics Scandal, the accounting firm size is not positively associated with ERC. It indicates that the reputations of Big 4 suffer huge damage. Investors doubt the quality of Big 4 auditors. Besides, NAS and accounting firm size are positively associated with ERC, and it shows the inverse relationship of NAS is weaker for Big 4 auditors.
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陳怡仁. "The Causes of Non-audit Service and its Effects on the Performance of Accounting Firms." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/49188240707615431946.
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碩士<br>國立彰化師範大學<br>會計學系<br>91<br>In the recent years, non-audit services (NAS) provided by accounting firms have grown quickly. After Enron, the public are concerned about the independence of auditors from the joint provision of audit and NAS to the audit client. In this research, the causes of NAS provision and the effects of NAS on firm’s performance were examined. The independence of auditor was inferred from the empirical examination. The main findings are as follows:
1:About the causes of NAS provision, variables of the percentage of audit service, turnover, and salary are significantly related to the NAS.
2:After controlling for other factors, market share, on-the-job training, salary, age of firm, the ratio of CPA to staff members, type of Accounting firms, and human capital, NAS not only has no effect on the operating performance, in some situation, but also has negative effects.
From the above findings, for the time being, there is no evidence about the impairment of independence from the provision of NAS.
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Lee, Hui-Ting, and 李慧婷. "The Effects of Service Strategies on Cost Efficiency: Evidence from Partnership Accounting Firms in Taiwan." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/65336971834935022257.
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碩士<br>淡江大學<br>會計學系碩士在職專班<br>96<br>As we know from the research, service strategy has significantly impacted on business performance. However, there is rarely research focusing on the field of partnership accounting firms. The study collecting the market financial information published by the Ministry of Finance in Taiwan from 1997 to 2003 discusses the effects of service strategies on cost efficiency from Partnership Accounting Firms in Taiwan. The study found several results form the analysis. First of all, the correlation between the ratio of non-auditing service and cost efficiency is shown as a non-linear, inverse U shape graph. It is shown that when the ratio of non-auditing service is in the certain ranges, it has the economy of scope. When it is higher up to the certain point, it will not raise the cost efficiency. In addition, while the ratio of business diversification, only referring to the financial service, taxation service, and management consulting and others, is increasing, it makes the cost efficiency going up. It reveals that the more balance the business diversification is, the higher the cost efficiency of the partnership accounting firm has. Finally, due to the characters of the auditing double market structure, this study takes the scale of the partnership accounting firms into account. Then it found that the cost efficiency is influenced by not only the variety of the business service but also the scale of the firms. It shows that when the accounting firm is bigger, the positive relation between their business diversification strategies and the cost efficiency is lower. It is obvious that the medium or big partnership accounting firms should consider their firm sizes when trying to increase their business diversification. Otherwise, it could not help the performance on the cost efficiency. The results of this research can contribute to the professional documents and also provide the regulatory authority of the partnership accounting firms with the plans on the business diversification strategies and the firm scales.
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Wang, Jung-Yu, and 王中鈺. "The relation between Taiwan partnership accounting firms service diversification, economies of scale and financial performance." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/83724988622384145746.
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碩士<br>淡江大學<br>會計學系碩士班<br>95<br>This article discusses the relationship between business diversification strategies and financial performance, which is rarely discusses in professional documents, but has been the most important component among actual practical managements in the partnership accounting firm area. The data of partnership accounting service firm from 1995 to 2002 had been analyzed by the Taiwan Ministry of Finance; there are approximately two main results from this analysis. First, due to the difference of the returns to scale condition, the relation between the diversification of accounting firms and its financial performance is shown as a non-linear, inverse U shape graph. When firms are under the condition of increasing (decreasing) returns to scale, the higher (lower) level of business diversification, the higher (lower) financial performance they will experience. This result indicates that there is a most suitable spot in business diversification; the result of specialized service industry is also similar to the experimental result of the global economic system in various industries, which shows a non-linear relation between service diversification and enterprise performance. Second, since the real diagnosis of this article integrates the sample of small partnership accounting firms, the result naturally extends the correlation and theory that financial performance will be higher when the business diversification is more balanced, which further discover that the smaller (bigger) scale of the accounting firms, their business diversification will be more imbalanced (balanced), that financial performance will reflect badly (better) as asymmetrical relations. The diagnosis results of the above may supply as references to the management class of accounting firms.
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Huang, Wan-Ching, and 黃婉菁. "Study about the Cost Structure of Accounting Service Industry in Taiwan – The Competition of CPA Firms." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/25491229247751005710.
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碩士<br>雲林科技大學<br>會計系研究所<br>98<br>The study uses the Survey Report of Accounting Service Industry in Taiwan during 2006-2007, provided by the Financial Supervisory Commission, Executive Yuan, and adopts the Translog cost function as cost function model, Data Envelopment Analysis (DEA) as efficiency measures model. In addition, the difficulties from the competition of the CPA firms is also considered to analyze the differences in the cost structure, and the economies of scale, economies of scope and cost efficiency of CPA firms.
The empirical results show that the CPA firms will have different cost structure due to the difficulties from the competition of the CPA firms. The whole CPA firms existed economies of scale and economies of scope. Product-specific scale economies exist for auditing, tax and management advisory services. Economies of scope do significantly exist between auditing and tax services, as well as between tax and management advisory services. However, auditing and management advisory services do not significantly exist economies of scope.
The results of Tobit show that the operating efficiency of CPA firms influence by the difficulties from the competition of the CPA firms. Especially large CPA firms will reduce operating efficiency due to with the competition.
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Chang, Mei-Chuan, and 張美娟. "Accounting and Auditing Firms - A Study on the Relationship between Service Quality, Relationship Marketing and Customer Satisfaction." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/07532895048936926799.
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碩士<br>淡江大學<br>會計學系碩士在職專班<br>98<br>The lack of resources caused many Taiwanese small and medium enterprises (SMEs) not to employ full-time professional accountants. This research is customer-oriented, focusing on the relationship between quality service, strategic marketing, relationship quality and customer satisfaction, and their impact on accounting firms. It is expected that this research will provide useful management information for accounting firms, and a reference for future studies.This research focused its study subject on SMEs, using random samples among accounting and auditing firms and their customers. Questionnaires were both paper-based and internet-based.
The objective of this research is to determine the factors behind customer satisfaction, in hope of providing valuable information for accounting firms regarding quality service in gaining a high competitive edge. Research Result 1 indicated that, relationship marketing has a positive effect on service quality and relationship quality. There is a positive relationship between relationship quality and accounting and social dimensions. Research Result 2 indicated that out of the 5 dimensions of service quality, responsiveness, assurance and empathy are more significant, which have to be enhanced in order to strengthened the relationship quality with customers. Research Result 3 showed that, service quality does not have a positive impact on customer satisfaction; however, relationship quality has a positive effect on customer satisfaction.
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WU, WEN-YING, and 吳文英. "The Research of Improving Accounting Service Critical Workflow Efficiency-Example of a Bookkeeping Firm." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/g99bnk.
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碩士<br>亞洲大學<br>會計與資訊學系<br>104<br>In recent years, fierce competitions between bookkeeping firms and tax reporting services, potential sales cutbacks, and squeezed business survival spaces has forced small to medium sized bookkeeping firms to rethink their operation efficiencies to sustain future business survival and development. Like business cycles of average manufacturing industries, there are certain work flows for bookkeepers to follow when conducting bookkeeping and tax return service, certain tasks to perform in each stage. Through value chain analysis, the entire bookkeeping and tax return service flow is divided into core (require professional judgment) and non-core works (routine support activities without the need of professional judgment). The purpose of this research is to standardize the non-core works, setting related standard operating procedures, and give proper trainings to bookkeeping firm employees in order to improve their work efficiencies and save costs.
This research bases on literature reviews in industrial competition analysis, business process reengineering, and standardization and conduct field interviews with value chain theory before constructing the practical work flows for sales tax and corporate income tax returns. Then with core capability approach, the critical work flows and degrees of standardization of sales tax and corporate income tax returns are identified, reviewed, and strategically improved; the conclusion is then drawn with further induction and case analysis and verification, hoping to understand related subjects in critical accounting service workflow efficiency improvements.
Therefore, this research focuses on the two critical workflow processes of "invoice recording" for business tax and "operating costs" for business gains tax, and designs standardized and computerized operation procedures. The case firm uses the WINTON SYSTEM CO.,LTD. of Txtutits plug-in software and Excel for standardized operation and processing and created the operation manual. In the future, even new employees can easily qualify for the operations work as long as they correctly follow the operation procedures and method. The firm’s continuing high education and execution costs over the past years can also be greatly reduced, so as to achieve the goals of efficiency improvement as well as cost saving due to process re-engineering and standardization.
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Wu, Hsiu-li, and 吳秀麗. "Analysis of Enterprise''s Tax Service Satisfaction Take One Accounting Firm as An Example." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/24660655022804749010.
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碩士<br>逢甲大學<br>經營管理碩士在職專班<br>94<br>In view of the fact that the business competition in the market is getting more and more fierce, just how to improve the customer’s’ satisfaction on the tax affair service for the industry has become an important issue. Therefore, the study for searching how to provide our customers with satisfactory services by the use of “the analysis of the enterprise’s tax affair service satisfaction” will be employed to be the guidelines for running the business of an accounting firm.
This study inquires the customers, by using the way of questionnaire, to see if all the services provided by service providing firms such as an accounting firm are satisfactory or not. Key factors of customer’s satisfaction are analyzed by the methods of cross-analysis and Rogers’s analysis through the retrieved 73 copies of questionnaire. This study designs 8 independent variables including age, sex, educational background, yearly income, years of service, work experience, occupation, and job title. Among them, only the item of the job title is significantly relevant to “the enterprise’s tax affair service satisfaction”. In other words, the employer is the key factor directly affecting if the tax affair services provided by the service providing firms such as an accounting firm can satisfy the customers or not. Positive research, practice, and the prediction of the present study agree completely with one another without prior consultation, and only the item of occupation alone is capable of affecting if the tax affair services provided by the service providing firms such as an accounting firm can satisfy the customers or not.
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Lin, Pao-Chu, and 林寶珠. "Activity-Based Costing in Service Industries--A Case Study in a Public Accounting Firm." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/13400870695560436955.
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Tolsma, Peter. "The implementation of an activity-based costing system in a service organisation with specific reference to Telkom." Thesis, 2014. http://hdl.handle.net/10210/9117.
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M.Com. ( Business Management)<br>This study wants to express an opinion on the implementation of an activity-based costing system in a service company with specific reference to Telkom SA Ltd. (hereafter Telkom), which has implemented a costing system as a first step towards an activity-based costing system. This studyis seenas a follow-up study on the work doneby Van Dyk(1993), which was also seconded to the Cost Management team within the Financial Management section of Telkom. His research paper was entitled: "Activity-based costing as a managerial control measure in a service organisation". His work in chapter one on the historical overview of accounting, the evolution of cost management systems and the description of the cost accounting system of Telkom must be seen as stepping stones on which this study will build. In chapter two Van Dyk(1993) concentrated on the influence oft he five competitive forces in the formulation of a generic strategy and the role of the value chain concept in order to understand the behaviour of costs. All of this work must be seen as the foundation and complementary to this study.
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Lee, Yi-Tong, and 李伊彤. "Research on The Management Strategy of Corporate Social Responsibility Report Assurance Services by Accountant Firm in Taiwan ─ A Case Study of An Accountant Firm." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/hq89h6.
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碩士<br>東海大學<br>高階經營管理碩士在職專班<br>104<br>Under the current global trend to disclose the non-financial information, this study described the recent development of the companies in Taiwan to fulfill their corporate social responsibility (CSR) and analyzed the interior and external enterprise environments for the Certified Public Accountants (CPAs) in Taiwan to perform CSR report assurance services, which, as compared to the traditional financial report auditing and reviewing services that have been familiar with to the CPAs, are non-financial information assurance services that are an emerging business trend for the CPAs.
ISAE3000 (International Standard on Assurance Engagements 3000), which is a general framework for the assurance engagements other than historical financial information and a standard for the third-party assurance services, was issued by the International Federation of Accountants (IFAC) with the assistance of the International Auditing and Assurance Standards Board (IAASB). In Taiwan, "Standard on Assurance Engagements No. 1" was drafted referring to ISAE3000 and announced later on 2015/6/9 by the ROC Accounting Research and Development Foundation. This shows that the third-party assurance services other than historical financial information are emerging in Taiwan.
Under such a background, this study was undertaken using the qualitative research method and the case study approach to gather data, conduct interviews and study literatures. A Taiwan CPA, “CPA A”, was also surveyed to show how to create the business models and strategies of such non-traditional assurance engagements for the CSR report, and how to grasp such a key trend of non-traditional assurance services to invest resources and generate profits.
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Peng, Shang-Wu, and 彭尚武. "An Empirical Study of the Provision of Non-audit Service by Accounting Firm after Enron Event." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/28959042210769763536.
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碩士<br>國立雲林科技大學<br>企業管理系碩士班<br>91<br>Following the development of the global economies, every industry is facing the heavy pressure of competition. Thereof, business companies are doing their best to increase the ability of the competition and by the way the demand of the non-audit service is growing high.
The samples of this study are the suppliers and demands from non-audit services market that include 153 accounting firms and 128 companies which published in Taiwan security market. The results of this study are summarized as following:
1. The ratio in provision of tax advisory service is 97.4 percent in all samples of accounting firms, and there were 70.3 percent of companies had been buying it.
2. The primary causes of providing non-auditing by accounting firms is professional knowledge, the experiences of provision is secondary.
3. The degree of agreement of the cause in seeking outside professional, primary causes is professional knowledge; the lowest cause is the independence of audit.
4. The closed relationship is the primary cause of injuring independent of audit; and the accountant term like Sarbanes Act in USA is more agreement by companies, the term of changing accountant is 4~5 years.
5. There are 71.3 percent of companies agree the restriction of audit transform to companies be executive officer, and the term is 2~3 years.
6. The opinon of future demand and supply for the accounting firm and company is increase or decrease 10 percent.
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Hong-Ming, Lin, and 林鴻明. "Interrelation between Service Quality and Customer Loyalty in Accountants Industry－A Case Study of the Accounting Firm." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/91378797434471459641.
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碩士<br>亞洲大學<br>會計與資訊學系碩士班<br>101<br>In view of the fact that the business competition in the market is getting more and more fierce, just how to improve the customer’s loyalty on the tax affair service for the industry has become an important issue. A CPB firm’s function lies more than processing the accounting entries work behind closed door but also the ability to provide a set of comprehensive packaged solution that would pose to provide the busy corporate accounts with more preferred services in order to secure the satisfaction and confidence of its corporate clients. The office provides service quality, then affects mid- and small-scale enterprise the management risk and the competitive.
This research keeps accountants the gentleman office service quality to the customer degree of loyalty influence. Discuss each other the linear relations. Key factors of customer’s loyalty are analyzed by the methods of Statistical Package for the Social Science analysis through the retrieved 66 copies of questionnaire. Carries on the variation number using the SPSS statistics software to analyze, the Cranach’s α analysis, the canonical correlation analysis, the mean value analysis and gradually the multiple regression analysis and so on enters the examination. Seek sufficiently represents the service quality to the customer degree of loyalty influence solid service factor. The research conclusion discovered that, the service quality can affect the customer degree of loyalty. Among them, the visibility service, the reliable service, the reactivity services, the guarantee service and the concern service to the customer degree of loyalty reveals the influence. Therefore, the research conclusion speaking of keeps accountants the gentleman office industry, may choose or many factors, strengthens the service quality, and the promotion competitive ability.
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Chen, Yi-Chih, and 陳怡之. "The Impacts of Intellectual Capital and Service Performance in Taiwan’s Certified Public Accountant Firm." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/67112741140970628833.
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碩士<br>國立交通大學<br>經營管理研究所<br>101<br>Title: The Impacts of Intellectual Capital and Service Performance in Taiwan’s Certified Public Accountant Firm
The turnover rate of certified public accountant firms in Taiwan is staying at the top. In high labor intensive industry, high turnover rate would enhance the risk of the human capital; furthermore, it would influence their service performance. The survey mainly discusses the mediating effect between customer capital and organization capital which is under intellectual capital. From former reference, it believes that the establishment of organization capital can decrease the uncertainty of human capital of the certified public accounting firms in Taiwan because of the staff mobility. In the research, we use questionnaires to collect from 109 vocational auditors who are in office in Taiwan’s C.P.A. firms. Make good use of factor analysis and Structural Equation Modeling analysis to analyze the relationship of human capital, organization capital, customer capital and service performance with these samples. The research reveals that the mediating effect of organization capital between human capital and customer capital are complete mediation; besides customer capital is partial mediation between organization capital and service performance. To sum up, we can confirm the significance of organization capital. If human capital can affect customer capital through organization capital, human capital will using organization capital to influence customer capital.
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Tai-HoWang and 王泰賀. "The Relationships among Accounting and Auditing Firms’ Service Quality, Satisfaction and Customer Royality– an Empirical Study on Tainan Small and Median Enterprises." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/19774559498447600309.
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Yu, Chia-Jou, and 余佳柔. "The Relationship among the Internal Marketing, Service Quality and Customer Satisfaction of the Small and Medium Sized Accounting Firm." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/p838qm.
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碩士<br>淡江大學<br>會計學系碩士班<br>102<br>In recent years, the global impact of the unfolding economic crisis coupled with the tide of free trade have meant that the Taiwan small and medium enterprises (SMEs) are faced with severe challenges in the operating, combined with the import factors such as international financial reporting standards (IFRS), push the small and medium sized accounting firms more competitive. Therefore, the accounting firms how to use internal marketing or management techniques to improve the service quality and customer satisfaction, and to maintain sustainable partnerships, promote the operation performance is an important issue.
The research applies questionnaire survey to investigate the effects of the internal marketing in small and medium sized accounting firms on their clients’ perceptions of their service quality and customer satisfaction. The finding indicated that the extent of management support in accounting firms has a negative impact on clients’ perception of assurance, but the internal communication in those accounting firms has a positive impact on it. The extent of training and education in accounting firms has a positive impact on the perception of the firms’ understanding and interactive customer satisfaction. Furthermore, the perception of the firms’ understanding is a partially mediated on the relationship between training and education and interactive customer satisfaction. The five dimensions of service quality, responsiveness, reliability, assurance, understanding and tangible which have a positive effects on their interactive satisfaction. And the clients’ perceptions of the firms’ reliability, assurance, understanding and tangible of the firms’ service quality have positive effects on their benefits satisfaction.
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Kuit, Rena. "The impact of regulatory changes on the client service delivery strategies of a large multinational accounting firm in South Africa." Diss., 2007. http://hdl.handle.net/2263/23644.
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The purpose of this study was to explore the impact of regulatory changes on the client service delivery strategies of a multinational accounting firm based in South Africa. These regulatory changes were implemented in an effort to avert corporate scandals such as Enron in future and now seek to govern, amongst others, the activities and conduct of accounting firms.The focus of this research study is limited to a large accounting firm operating in South Africa in order to confirm and establish the extent of the impact of regulatory changes on client service strategies. Qualitative research was conducted through six face-to-face in-depth interviews with the top management of a large accounting firm. The single case study methodology was implemented using purposive, non-probability sampling and a semistructured questionnaire as research tool.The research confirmed the internal and external validity of regulatory changes on the client service strategies of the accounting firm and the profession. Although financial reporting regulations have forced accounting firms to become better acquainted with the client’s business risk, frustration due to independence restrictions exists and affects the auditor-client relationship. Unfortunately, increased regulations have also caused accounting firms to adopt onerous risk mitigating measures, thus negatively influencing their efficiency.<br>Dissertation (MBA)--University of Pretoria, 2010.<br>Gordon Institute of Business Science (GIBS)<br>unrestricted
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陳皇權. "The Effect of Felt Responsibility to Relationship of Customer Quality, Service Quality and Organizational Performance:Small and Middle Accounting Firm As an Example." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/49863135765384751502.
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碩士<br>國立彰化師範大學<br>會計學系企業高階管理<br>101<br>Abstract
Certified Public Accountants (CPAs) approved by the national examinations to
obtain the qualification of their professional expertise to serve the community in
Taiwan. CPAs in recent years, the number of Professional and Technical Qualification
Screening Examinations for CPAs admission has increased each year and show this
industry inputs to to attract outstanding personnel, but also business competition is
particularly strenuous. As we all know, the CPAs’ business and economic ups and
downs of a positive relationship. This study investigates the " The Effect of Felt
Responsibility to Relationship of Customer Quality, Service Quality and
Organizational Performance: Small and Middle Accounting Firm As an Example ",
trying to understand the effect of customer elationship quality and service quality on
the different of felt responsibility of Certified Public Accountants, and how to enhance
organizational performance.
This study used questionnaires, scholars and experts suggestions and pre-test
questionnaire to correct the contents of the questionnaires. The preparation of " The
Effect of Felt Responsibility to Relationship of Customer Quality, Service Quality and
Organizational Performance: Small and Middle Accounting Firm as an Example "
questionnaire. The subjects in this study came from the mangers of Small and middle
accounting firm in Taichung. The research method is to distribute questionnaires to 218
subjects and collected 90 valid samples are then analyzed using regression analysis and
hypothesis testing. Try to investigate the effect of customer elationship quality and
service quality on the different level of felt responsibility of Certified Public
Accountants and how to enhance organizational performance.
Empirical evidence showed that the hypothesis of this study expected to be
supported. The results showed:
1. The significantly positive relationship between felt responsibility and relationship of customer quality.
2. The significantly positive relationship between felt responsibility and service quality.
3. The significantly positive relationship between relationship of customer quality and organizational
performance.
4. The significantly positive relationship between relationship of service quality and organizational performance.
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Lee, Chung-Hsi, and 李宗熹. "The Empirical Study of Relationship quality, Service Quality , Intention to Recommend and Switching Cost as a Moderator：Taking the Clients of an Accounting and Tax Agents Firms for an Example." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/32626425397516161615.
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碩士<br>國立高雄應用科技大學<br>高階經營管理研究所碩士在職專班<br>101<br>There were plenty of emerging enterprises founded in Taiwan after 1970s. The performances of accounting firms did not grow or even grow reversely because of the economic recession, rising price, price competition, the dropped small and medium enterprises (SMEs) in Taiwan etc. There are large numbers of accounting firms in the market that clients come from internet, but the most effectively way to get new clients is recommended by old clients. The willingness of old clients to recommend new clients to accounting firms are depended on relationship quality and service quality between accounting firms and old clients. The aim of this study is to determine the factors of clients’ recommended willingness of accounting firms, and the impacts between relationship quality, service quality, and switching cost.
This study assigned 260 copies of questionnaires to respondents, after removing 16 invalid samples, there were 244 valid samples. There is significant difference between relationship quality and service quality, and the willingness would be interfered by the service quality during the clients with highly switching cost. According to the study, to observe and analyze the relationship quality is helpfully to increase the competitiveness of accounting firms.