| Summary: | 碩士 === 輔仁大學 === 管理學研究所 === 93 === A CPA firm is one kind of organization that provides a service by using its specialized knowledge. But in its use, the knowledge is revised and renewed along with the trends of the times. If knowledge can be obtained, absorbed and applied rapidly, the CPA firm can maintain its specialized ability, also called its “core ability”.
In 2002, Zahra & Geroge summarized a conclusion which incorporated several points of view provided by previous researchers; they proposed the organization knowledge model of absorptive capacity (ACAP). They pointed out that the model contains four abilities of knowledge -- acquisition, assimilation, transformation and exploitation.
From our preliminary visits and interviews, we have discovered that possible factors that influence ACAP include two aspects, “organization factors” and the “individual factors.” Therefore, we show how our research is based on Zahra & Geroge’s ACAP model. The ACAP of a CPA firm discriminates among the four stages -- acquisition, assimilation, transformation and exploitation -- in terms of priority. These stages must be applied in order, and one stage proceeds only after the completion of the prior stage.
This research adopts the Case Study Research Method and discusses what organizational and individual factors affect the ACAP of a CPA firm. Following a questionnaire survey and descriptive statistical analysis, the findings of this research inferred by the case study have been proved.
In the aspect of “the organization factors,” we provide the following important discoveries:
1. “The resources of ACAP invested by the organization” and “the controls of government over CPA firms” lead to an enhancement in “acquisition ability”.
2. “Customer demand” has a function which induces stronger “acquisition ability,” and it also enhances “exploitation ability.”
3. “The experience of organization and business owner” strengthens all of the following three abilities: “assimilation, transformation and exploitation.”
4.“Network relations” advances “transformation and exploitation abilities.”
In the aspect of “individual factors,” we find,
5: “The organization member’s experience” strengthens the following three abilities -- “acquisition, assimilation and transformation.”
6: “Intensity of the member’s efforts” advances the "acquisition and assimilation abilities.”
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