| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 98 === There is fierce competition and little profit in Taiwan’s small and medium enterprises (SMEs), and most of which would contract part of their accounting work to outside accounting firms, in order to reduce personnel cost and achieve specialization. However, things might backfire by using the wrong bookkeeping accounting services. Not all accounting firms have the same professional expertise, and the same goes for choosing attorneys or doctors, that is why it will only be beneficiary when the suitable firm is selected.
Most of the large enterprises in Taiwan contract their assurance services to the Big Four auditors. And with the growing offshore migration, small and medium-sized accounting firms are facing a crowded playing field, causing traditional aspects of revenue assurance to shrink and assurance responsibility to increase. They have to ponder on how to provide SMEs with diversified and flexible services, so as to establish a niche in the future.
Sample question were presented to SME accounting firm and their clients, using a five-point Likert scale, to understand the reason of outsourcing, the crucial factor and priority when selecting different accounting firms. We then provide audit industry with an outsourcing model as an approach to market segmentation and target marketing. The results from the questionnaires showed that outside accounting firms were considered by SMEs for their professional services, while efficiency and ability were the criteria when selecting the right firm. However, SMEs and accounting services both have different takes on this issue. Other then mercantile registry, accounting and tax services, SMEs outsource most of their tax administration.
According to our findings, accounting professionals should build trust while expanding their client base to find business opportunities, form an alliance with accountants equipped with different expertise to satisfy different clients’, also, provide all-round services, such as personnel training and accounting information, which are valued by enterprises. Accountants could also develop industry expertise or focus on a specialized field in accounting settings to improve profit margins by differentiation advantage.
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