Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/114724
DC Field | Value | Language |
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dc.creator | 沈維民 | zh_TW |
dc.creator | Sheng, William W. | en_US |
dc.date | 1997-03 | - |
dc.date.accessioned | 2017-11-15T06:53:37Z | - |
dc.date.available | 2017-11-15T06:53:37Z | - |
dc.date.issued | 2017-11-15T06:53:37Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/114724 | - |
dc.description.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。 | zh_TW |
dc.description.abstract | 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 ?" | en_US |
dc.format.extent | 106 bytes | - |
dc.format.mimetype | text/html | - |
dc.relation | 會計評論, 30, 79-113 | zh_TW |
dc.subject | 管理諮詢服務 ; 整合 ; 所有權結構 ; 權責歸屬規則 | zh_TW |
dc.subject | MAS ; integration ; ownership structure | en_US |
dc.title | 不完全契約:探究會計師事務所的管理諮詢服務 | zh_TW |
dc.title | On Incomplete Contracting: An Investigation of Accounting Firm`s Consulting Services | en_US |
dc.type | article | - |
dc.identifier.doi | 10.6552/JOAR.1997.30.3 | - |
dc.doi.uri | http://dx.doi.org/10.6552%2fJOAR.1997.30.3 | - |
item.grantfulltext | open | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.fulltext | With Fulltext | - |
item.openairetype | article | - |
item.cerifentitytype | Publications | - |
Appears in Collections: | 期刊論文 |
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