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    政大典藏 > College of Commerce > Department of MIS > Theses >  Item 140.119/31121


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/31121


    Title: 應用企業流程資訊有機體分析方法論於會計師事務所審計業務流程之審視
    Authors: 鄭雅玲
    Contributors: 蔡瑞煌
    林宛瑩


    鄭雅玲
    Keywords: 企業流程資訊有機體
    審計
    會計師事務所
    平衡計分卡
    Date: 2004
    Issue Date: 2009-09-14 09:17:45 (UTC+8)
    Abstract: 會計師事務所的競爭是全球化的，在同質性高的服務之中，想要爭取到客戶，甚或提供較其他會計師事務所更能讓客戶滿意的服務，是其目前必須深思的問題。本研究利用企業流程資訊有機體(Process-Wide Information Organism, Tsaih et al.,2004 ) 中的分析方法論，並結合平衡計分卡(Balanced Scorecard)之觀念，針對國際型會計師事務所，將其現況描繪，並進行關鍵流程—審計業務流程的分析診斷，建立流程相關實作中之目標與績效衡量指標，以期找出其流程中可以改善之處，進而助其提升整體營運績效。
    Reference: 中文部分
    １. 周玉婷，2001年，「平衡計分卡之規劃與設計-以國內某報社為例」，中原大學，會計系所碩士論文。
    ２. 郭元慶，2002年，「企業運用企業流程再造於縮短現金轉換循環天數之研究」，朝陽科技大學，企業管理系所碩士論文。
    ３. 陳曉嵐，2004年，「我國國際型與非國際型會計師事務所人力資源與經營績效之比較」，朝陽科技大學，會計系所碩士論文。
    ４. 張長桂，2002年，「標竿學習法應用於地方政府之個案探討」，國立中山大學，公共事務管理系所碩士在職專班論文。
    ５. 張閔凱，2002年，「會計師事務所產業專業化之決定因素台灣審計市場之實證研究」，國立成功大學，會計系所碩士論文。
    ６. 蔡瑞煌、林宛瑩及王克陸，2003年，「資訊系統價值辨識評估技術及實施程序研究報告」，財團法人資訊工業策進會分包學術機構研究計畫報告。
    ７. 鄭惠之，1999年，「五大會計師事務所的知識管理」，會計研究月刊169期。
    ８. 顏文人，2003年，「多構面管理衡量指標量化驗證架構之探討—以平衡計分卡為例」，國立中山大學，企業管理系所碩士在職專班論文。
    ９. 蘇裕惠，1999年，「會計師事務所拓展確認性服務的六大潛在商機」，會計研究月刊158期。
    英文部分
    １. Al-Mashari, M., Irani Z., and Zairi, M., 2001, “Business process reengineering：a survey of international experience.” Business Process Management Journal, Vol. 7, No. 5, pp. 437-455.
    ２. Al-Mashari, M., 2001, “Business process reengineering is very much well and alive! ” Business Process Management Journal, Vol. 7, No. 5, pp. 370-372.
    ３. Barber K., Dewhurst F., Burns R., and Rogers, J., 2003, “Business- process modeling and simulation for manufacturing management：a practical way forward.” Business Process Management Journal, Vol. 9, No. 4, pp. 527-542.
    ４. Chang, L., and Birkett, B., 2003, “Managing intellectual capital in a professional service firm：exploring the creativity-productivity paradox. ” Management Accounting Research, pp. 8-31.
    ５. DeAngelo, L., 1981,“Auditor independence, low balling, and disclosure regulation. ”Journal of Accounting and Economics ( August ) , pp. 113-127.
    ６. DeAngelo, L., 1981, “Auditor size and audit quality.”Journal of Accounting and Economics (December) , pp. 183-199.
    ７. Fitzgerald, G., and Siddiqui, F., 2002, “Business process reengineering and flexibility：a case for unification. ” International Journal of Flexible Manufacturing Systems, Vol. 14, No. 1, pp. 73-86.
    ８. Gulledge, T., and Sommer, R., 2002, “Business process management：public sector implications.” Business Process Management Journal, Vol. 8, No. 4, pp. 364-376.
    ９. Gunasekaran A., Chung W., and Kan, K., 2000, “Business process reengineering in a British company：a case study.” Logistics Information Management, Vol. 13, No. 5, pp. 271-282.
    １０. Irani Z., Hlupic V., and Giaglis, G., 2002, “Business process reengineering：an analysis perspective.” International Journal of Flexible Manufacturing Systems, Vol. 14, No. 1, pp. 5-10.
    １１. Kaplan, R.S. and Norton D.P., 1992, “The balanced scorecard - measures that drive performance.”Harvard Business Review, Jan./Feb., pp. 71-79.
    １２. Kaplan, R.S. and Norton D.P., 1996, “ The balanced scorecard - translating strategy into action. ”Harvard Business School Press, Boston, Massachusetts.
    １３. Kaplan, R.S. and Norton D.P., 1996, “Linking the balanced scorecard to strategy.” California Management Review, Vol.3 9, No. 1, Fall, pp. 53-79.
    １４. Keen, P., and McDonald, M., 2001, “The eprocess edge：creating customer value and business wealth in the internet era.” McGraw-Hill.
    １５. Porter, M. E., 1985, “ The value chain and competitive advantage. competitive advantage：creating and sustaining superior performance. ”Free Press, New York, pp. 33-61.
    １６. Shin, N., and Jemella, D., 2002, “Business process reengineering and performance improvement：The case of Chase Manhattan bank.” Business Process Management Journal, Vol. 8, No. 4, pp. 351-363.
    １７. Tsaih, R., Lin, W. Y., Hung, M. J., and Cheng, Y. L., 2004, “The business process investigation in the perspective of customer value.” International Conference of Electronic Business, pp. 596-603.
    １８. Tsaih, R., and Lin, W. Y., 2004, “The process-wide information organism approach for the business process analysis.” Industrial Management and Data Systems.
    １９. Zhang, Q., and Cao, M., 2002, “Business process reengineering for flexibility and innovation in manufacturing.” Industrial Management+ Data Systems, Vol. 102, No. 3, pp. 146-152.
    Description: 碩士
    國立政治大學
    資訊管理研究所
    92356015
    93
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0923560151
    Data Type: thesis
    Appears in Collections:[Department of MIS] Theses

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