專業服務差異化優勢隻行銷與績效管理--以A會計師事務所為例

• Main Authors: 陳依蘋, Chen, Iping
• Language: 中文
• Published: 國立政治大學
• Subjects: 競爭優勢; 績效管理; 平衡計分卡; 知識管理; Competitive Advantage; Performance Management; Balanced Scorecard; Knowledge Management
• Online Access: http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0092932310%22.

會計師因為社會所賦予的責任，是投資大眾對資本市場的信心所在，扮演著監督企業是否誠實表達其經營狀況的公正第三者。但是隨著企業經營國際化的程度越深，跨國營運模式更加成熟之際，會計師除了必須具備在地的專業之外，尚須具備全球經營環境、產業及稅務法規等相關知識，以提供符合客戶國際化需求的服務。同時由於各界對會計師業的管理與獨立性的要求也愈來愈嚴格，在獨立性與追求成長的雙重挑戰下，對投資大眾負有社會責任的會計師業，如何透過其品牌價值之建立，獲取大眾信任；並透過品牌的差異化，在同業競爭中同中求異，脫穎而出，拉大差異，以追求成長。 個案A會計師事務所運用國際聯盟組織的全球專家資源及區域性人才運作的整合，透過「整合行銷溝通」與「知識分享」的方式，包含提出產業別及各領域的研究報告、在媒體發表相關論點文章、於學校開闢產學合作課程、舉辦研討會等方式，不但塑造出其產業專家的形象，同時也引進全球最新的議題與觀念，建立在專業知識領域上的議題領先性（Thought leadership）形象，透過議題領先性的建立，塑造其具備在地化與全球化的專家智識品牌價值，建立其專業服務差異化的優勢，拉大競爭差距，並進而追求成長。 本研究嘗試探討個案事務所在議題領先性的做法及其績效管理，以提供專業服務業在差異化優勢的建立及其績效管理上之參考依據，並對專業服務業在議題領先性之建立上提出建議。A會計師事務所藉由其全球組織聯盟之全球性品牌基礎為發展，透過知識分享擴及組織外部，包括顧客端及相關社群、社會大眾端，並運用整合性行銷之手法來達到議題領先性之塑造與品牌聲譽的差異性，藉以強化A會計師事務所之競爭優勢。 關鍵字：競爭優勢、績效管理、平衡計分卡、知識管理 === Accountants are relied on by the investing public to act as neutral third parties in their role as monitors of whether corporate reporting faithfully reflects actual operating conditions. However, with the increasing internationalization of corporate operations and the spread of cross-border business models, accountants are required to possess, in addition to local professional knowledge, knowledge relating to international operations, industries and regulations, in order to provide services that meet the needs of their globalizing clients. At the same time, standards for accounting management and independence requirements have grown increasingly strict. Given the dual challenges of remaining independent and pursuing growth, how do accounting firms, with their responsibility to the investing public, build brand value and acquire the public’s trust, and how do they distinguish themselves through brand differentiation, stand out from their competitors and achieve growth? In the case referred to in this thesis as Accounting Firm A, the firm leveraged the resources of its global alliance, global experts and regional integration of talent, and used “integrated marketing and communication” and “knowledge sharing” (including presentation of studies in different industries and fields, publishing articles on relevant topics, providing courses to the academic community jointly with industries, holding seminars, etc.), to introduce the latest issues, create its image as industry experts, and establish a reputation for professional thought leadership. This, in turn, created brand value based on local and global expertise, and allowed the firm to build competitive advantage in differentiated professional services, thereby enlarging its competitive lead and achieving growth. This thesis explores the methods that the subject firm used in building thought leadership and in its performance management, and provides evidence and suggestions for professional service providers on the establishment of advantage through service differentiation and performance management. It finds that Accounting Firm A, based on the development of its global brand and global alliance, utilized integrated marketing to establish thought leadership and brand differentiation. The firm further strengthened its competitive advantage by extending knowledge sharing to those outside the organization, including customers, relevant communities and the general public. Knowledge itself does not create value. The value of knowledge is fully realized only through management, communication and sharing, and the power of information technology.