本研究目的為探討會計師事務所經營策略價值，透過五力分析模型的理論架構檢視會計師事務所之承接業務性質、客戶類型，以探討不同的市場區隔對於會計師事務所經營績效的影響。本研究亦探討科技的發展和雲端等新的商業模式對會計師事務所總體環境的影響。本研究藉由個案研究，分析會計師事務所經營績效的機會、威脅與影響，了解會計師事務所的競爭環境。若欲使會計師事務提升自身經營能力以所獲得較高的收益，本研究發現政府對於中小型會計師事務所經營的業務的輔導方案，得以提升中小型會計師事務所的核心競爭力和永續的經營價值。
The purpose of this paper is to explore the strategic nature of accounting firms' strategy for business operations. This paper examines business nature, customer type of the accounting firms based on the five-force analysis model, and explore the effect of market segmentation on operating performance of accounting firms. This study also explores the impact of new business models such as technology development and cloud computing on overall environment of accounting firms. To understand the competitive environment of accounting firms, this study analyze the opportunities, threat, and impact for accounting firms through case study. The result shows that government advisory practice and supporting service will improve core competencies and sustainable value in business for small and medium-sized accounting firms.
