不完全契約：探究會計師事務所的管理諮詢服務

Abstract

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

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