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Dissertations / Theses on the topic 'Accounting services firms'

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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 s
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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.

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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 i
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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 hypoth
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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.

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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 recruit
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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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6

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 analy
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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 AA
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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 k
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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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Made available in DSpace on 2016-03-15T19:32:36Z (GMT). No. of bitstreams: 1 Wesley Abra de Assis.pdf: 883117 bytes, checksum: 158a2f470ea6fd34e0a9bd6a2d4e65a0 (MD5) 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 cust
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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
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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 r
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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 list
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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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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-03-16T12:14:05Z No. of bitstreams: 1 Camila Roberta Ananias.pdf: 1607405 bytes, checksum: f9f134d9b4be38fd8bbd4004304ea2f1 (MD5)<br>Made available in DSpace on 2018-03-16T12:14:05Z (GMT). No. of bitstreams: 1 Camila Roberta Ananias.pdf: 1607405 bytes, checksum: f9f134d9b4be38fd8bbd4004304ea2f1 (MD5) 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 Br
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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
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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 ye
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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
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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 a
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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 mai
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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 o
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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 regard
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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 surve
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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
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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
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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 b
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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 s
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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
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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
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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 c
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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
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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 ret
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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
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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"
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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 busin
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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.
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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 se
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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 organizatio
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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, pro
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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
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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
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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 qu
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