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https://ah.lib.nccu.edu.tw/handle/140.119/114724
題名: | 不完全契約:探究會計師事務所的管理諮詢服務 On Incomplete Contracting: An Investigation of Accounting Firm`s Consulting Services |
作者: | 沈維民 Sheng, William W. |
關鍵詞: | 管理諮詢服務 ; 整合 ; 所有權結構 ; 權責歸屬規則 MAS ; integration ; ownership structure |
日期: | 三月-1997 | 上傳時間: | 15-十一月-2017 | 摘要: | 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 ?" |
關聯: | 會計評論, 30, 79-113 | 資料類型: | article | DOI: | http://dx.doi.org/10.6552%2fJOAR.1997.30.3 |
Appears in Collections: | 期刊論文 |
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