政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/114724

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113303/144284 (79%)
Visitors : 50794502 Online Users : 720

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 > Item 140.119/114724

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/114724

Title:	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
Authors:	沈維民 Sheng, William W.
Keywords:	管理諮詢服務;整合;所有權結構;權責歸屬規則 MAS;integration;ownership structure
Date:	1997-03
Issue Date:	2017-11-15 14:53:37 (UTC+8)
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 ?＂
Relation:	會計評論, 30, 79-113
Data Type:	article
DOI 連結:	http://dx.doi.org/10.6552%2fJOAR.1997.30.3
DOI:	10.6552/JOAR.1997.30.3
Appears in Collections:	[會計評論] 期刊論文

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML2	789	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...