| dc.creator (作者) | 沈維民 | zh_TW |
| dc.creator (作者) | Sheng, William W. | en_US |
| dc.date (日期) | 1997-03 | - |
| dc.date.accessioned | 15-Nov-2017 14:53:37 (UTC+8) | - |
| dc.date.available | 15-Nov-2017 14:53:37 (UTC+8) | - |
| dc.date.issued (上傳時間) | 15-Nov-2017 14:53:37 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/114724 | - |
| dc.description.abstract (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。 | zh_TW |
| dc.description.abstract (摘要) | 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 (關聯) | 會計評論, 30, 79-113 | zh_TW |
| dc.subject (關鍵詞) | 管理諮詢服務 ; 整合 ; 所有權結構 ; 權責歸屬規則 | zh_TW |
| dc.subject (關鍵詞) | MAS ; integration ; ownership structure | en_US |
| dc.title (題名) | 不完全契約：探究會計師事務所的管理諮詢服務 | zh_TW |
| dc.title (題名) | On Incomplete Contracting: An Investigation of Accounting Firm`s Consulting Services | en_US |
| dc.type (資料類型) | article | - |
| dc.identifier.doi (DOI) | 10.6552/JOAR.1997.30.3 | - |
| dc.doi.uri (DOI) | http://dx.doi.org/10.6552%2fJOAR.1997.30.3 | - |
