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    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

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