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| Title: | 財務會計部門之轉型與價值發揮--跨個案研究
Financial and accounting department`s transformation and value-added--cross-cases study |
| Authors: | 林修頤 |
| Contributors: | 吳安妮
林修頤 |
| Keywords: | 財務會計部門
轉型
價值發揮
Financial and Accounting Department
Transformation
Value-added |
| Date: | 2009 |
| Issue Date: | 2010-12-08 01:52:49 (UTC+8) |
| Abstract: | 財務會計部門之作業倘若僅侷限於憑證彙總、報表編製，將無法於現在的競爭環境中，發揮部門應有的角色與功能，因應企業之所需提供具附加價值的服務。為探究財務會計部門發揮價值之所在，本研究以跨個案的方式，敘述在不同經營環境與管理背景下的個案公司，財務會計部門在什麼樣的契機之下進行轉型，發展出有別於過往認知的角色與功能，以及為企業創造價值之處。
研究分析的結果，財務會計部門可以從協助事業單位目標之達成，而據以發展出服務組合；襄助管理高層擬訂策略、推行管理制度與追蹤預算；或是發展出支援企業財務長所需的功能等。財務會計部門的角色與功能不再侷限於簿記與帳務，能從多元、全方位的角度進行服務上的轉型，展現出部門存在於企業中的價值。此外，若輔以平衡計分卡協助轉型，可提供部門運作上的藍圖與釐清價值創造上的邏輯，有助於服務部門之轉型。
As the operating environment for business is becoming harsher, if the activities of financial and accounting department just limit to collate documents and issue financial reports, it can’t bring values which as the role and functions of business’ shared service unit should have into the company. To understand the financial and accounting department’s value in the company, the study uses cross-cases method to describe the department how to transform to play the role of value-added in different operating environment and management system.
The study reveals that the financial and accounting department can bring values to company by assisting the business units to reach the operating goals, supporting top managers to frame strategies, or developing the specific functions to aid chief financial officer. With more abilities to satisfy the needs of business operation, financial and accounting department’s role and function is more multiple. Besides, the balanced scorecard can provide a guide and blueprint for the department to transform and identify the core of value-added process. |
| Reference: | 一、中文部分
于泳泓，2007，現代財務長的新思維─策略性經營管理架構總論，會計研究月刊，第259期：76-81。
于泳泓、陳依蘋，2004，平衡計分卡完全教戰守策，台北：梅霖文化。
______、______，2006，優勢利潤完全教戰守策，台北：梅霖文化。
王文英，2008，從企業策略觀點分析會計人員所需具備的知識與能力，當代會計，第九卷，第二期：131-166。
王震宇，2006，當前財務長所面臨的五大難題，會計研究月刊，第245期：70-75。
司徒達賢，2005，策略管理新論—觀念架構與分析方法，台北：智勝文化事業有限公司。
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吳安妮，1992，服務業之作業制管理制度─以會計師事務所為例(上)，會計研究月刊，第81期：17-22。
______，1992，服務業之作業制管理制度─以會計師事務所為例(下)，會計研究月刊，第82期：59-65。
莊蕎安，2007，從過去走向未來－與時並進的卓越財會功能，會計研究月刊，第262期：82-88。
蘇裕惠，2007，財務長功能大躍進，會計研究月刊，第258期：27-42。
蘇裕惠、曹坤榮，2007，預算+預測 創造績效與價值，會計研究月刊，第263期：122-130。
二、英文部分
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Desormeaux, D. 1998. New World Order. CMA Management. Vol.72, : 28-33.
Read,C. Ross,J. Dunleavy,J. Schulman,D. and Bramante,J. 2001. eCFO-Sustaining Value in The New Corporation. John Wiley & Sons.
Eisenhardt,K. 1989. Building Theories from Case Study Research. Academy of Management Review, 14(4): 532-550.
Hunton, J. 2002. Blending Information and Communication Technology with Accounting Reasearch. Accounting Horizons Vol. 16 No. 1:55-67: 55-67.
Kaplan, R. and Cooper, R. 1997. Cost and Effect: Using Integrated Cost System to Drive Profitability and Performance. Harvard Business Review.
________ and Norton, D. 1992. The Balanced scorecard－Measures the Drive Performance. Harvard Business Review 70: 71-79.
________ and ________.1996. The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.
________ and ________. 2001. The Strategy-Focused Organization. Boston, MA: Harvard Business School Press.
________ and ________. 2003. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Boston, MA: Harvard Business School Press.
________ and ________. 2006. Alignment: Using the Balanced scorecard to Create Corporate Synergies. Boston, MA: Harvard Business School Press.
Yin, R. 2003. Case Study Research : Design and Methods. Sage Publications. |
| Description: | 碩士
國立政治大學
會計研究所
97353007
98 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0097353007 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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