A Study on Competitive Strategies of Accounting Firms：Perspective of Organizational Ecology

• Main Authors: Wu.Sheng-De, 吳聲德
• Other Authors: 張永煬老師陳國嘉老師
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/89634623977587185298

碩士 === 開南大學 === 企業與創業管理學系 === 97 === This study discusses the survivability of accounting firms in terms of organizational ecology and the influence of various elements including industry dynamics, resource acquirability, economic conditions and etc. We take case study methodology and use ecological environments existing in the accounting firms in the past 15 years (1991~2005) as empirical examples. To acquire extensive opinions we interview experts and conduct cross analysis to verify the empirical results. The important discoveries from this study include: 1. Industry dynamics, resource acquirability and economic conditions have a significant influence on the survivability of accounting firms. By analyzing the strategies in response to the changes of environment resources, this study suggests that the accounting firms have to comprise efforts focused on the scope and mechanism of operation after increasing their market demand through international cooperation. 2. The construction of learning organization can continue to enhance service quality and specialty. For example, the accounting firms can increase market demand and share risk through international cooperation externally, and enhance specialty and personnel stabilization through on-job training and reward system internally. Therefore, the accounting firms in Taiwan are suitable to adopt the method of strategy adaption of “focus strategy” in accordance with the conditions of niche resources.