A Study of Service Innovation and Performance in Small Accounting Firms

• Main Authors: Fang-Zu Lin, 林芳足
• Other Authors: Jen-Yin Yeh
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/17783132681987444943

碩士 === 國立屏東商業技術學院 === 企業電子化研究所 === 102 === With the downtrend of economic situation and the fast-moving of information and technology, small accounting firms are facing the challenges of business operation. Service innovation plays an important role in the development of new markets and creates new business opportunities. The study includes two parts. The first part is to explore the intellectual structure of mobile commerce research in the last two five years, this study identified the most important publications and the most influential scholars as well as the correlations among these scholar’s publications. The second empirical research draws upon institutional theory and innovation theory to develop and test a model of service innovation in small accounting firms. In this study, 219 valid questionnaires of sample data are collected. Structural equation modeling (SEM) is adopted in this analysis of sample data. Results reveal that the institutional pressure is positive related to the innovation capability, the innovation capability has a positive impact on the service innovation, and service innovation has a positive impact on consequent performance. This leads to the proposal of a new model of service innovation for future research.