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| Title: | 跨部門合作之重要智慧資本研究──以某會計師事務所為例
Important Intellectual Capital in Cross-functional Collaboration: A Case Study of an Accounting Firm |
| Authors: | 洪采瀅
Hung, Tsai-Ying |
| Contributors: | 王文英
Wang, Wen-Ying
洪采瀅
Hung, Tsai-Ying |
| Keywords: | 跨部門合作
會計師事務所
智慧資本
ESG
Cross-functional collaboration
Accounting firms
Intellectual capital
ESG |
| Date: | 2023 |
| Issue Date: | 2023-07-06 16:49:40 (UTC+8) |
| Abstract: | 隨著永續資訊的揭露與驗證備受重視，會計師事務所漸以跨部門合作專案結合審計與顧問服務，提供企業第三方確信與諮詢。本研究採個案研究法，選定一家大型會計師事務所，透過實地訪談與發放問卷探討其審計與永續發展服務部門之跨部門合作重要智慧資本及管理制度。研究結論如下：
一、個案事務所跨部門合作重要智慧資本項目可歸為10大因素構面，共同最重視者為「員工學習能力及工作技能之運用」。
二、兩部門對「維持客戶關係之韌性」、「與客戶及策略夥伴之關係良好」、「具備專業經驗及對產業的熟悉度」等構面有顯著看法差異，皆以審計部門較重視，其餘構面則無。因素構面不顯著但兩部門看法達顯著差異之智慧資本項目有四項。
三、個案事務所設有管理制度蓄積跨部門合作重要智慧資本，如跨部門合作專案會議、訓練課程與學習資源、工作流程與文件的數位化等。
As sustainability information disclosure and verification receive increasing attention, accounting firms are integrating their audit and advisory services through cross-functional projects to offer third-party assurance and consulting to companies. This study examines the important intellectual capital and its management systems in cross-functional collaboration between the audit and sustainability service division of a selected large accounting firm, through interviews and questionnaires. The findings are as follows:
1.The important intellectual capital items in cross-functional collaboration within the case firm can be classified into ten major factors, with the most emphasized one being "the utilization of employee learning abilities and job skills".
2.The importance of the intellectual capital factors, such as "maintaining customer relationship resilience", "good relationships with clients and strategic partners", and "professional experience and industry familiarity", differs between the two divisions. The audit division places more importance on these factors. No significant differences were found in other factors. However, four intellectual capital items still exhibited significant differences in perspectives between the divisions, despite insignificant differences in factor scores.
3.The case firm has implemented management systems to accumulate important intellectual capital in cross-functional collaboration, including project meetings, training courses and learning resources, and the digitization of work processes and documents. |
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| Description: | 碩士
國立政治大學
會計學系
110353021 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353021 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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