平衡計分卡在會計師業應用之研究-以某中型會計師事務所為例
Date Issued
2004
Date
2004
Author(s)
駱文淵
DOI
zh-TW
Abstract
CPAs (Certified Public Accountants) practice audit service as an independent role in expressing their professional opinion on the fairness of the company’s financial statement. CPA industry in Taiwan is facing rigorous competition and pressure from business growth due to the internal and external impacts and ordeals. How to lay equal emphasis on quality control of policies and credible responsibility, i.e. the contribution of the independent auditor to financial reporting, and business revenue and profit growth is the major challenging task for CPA firms.
The balanced scorecard system emphasizes on seeking for multiple performance management to develop the four dimensions including finance, customer, internal process, and personal growth. It emphasizes the tight combination of performance management and strategic management, and translating strategy into actions. It also emphasizes that an enterprise has to be transformed into a strategy focused organization. This management concept should be properly applied to CPAs, a knowledge-based industry. Therefore, this study attempts to take one medium-sized CPA firm as a case study, aiming at constructing the integrated model of applying the balanced scorecard system into the organization and delving into the facts that how balanced scorecard describes, measures and manages CPAs’ strategy and performance.
Based on the overall operational conditions collected from the CPA service and the background and status of the subject CPA firm according to balanced scorecard theory, practice, and its process, we build up a integral balanced scorecard implementation model for the CPA firm step by step, It includes constructing the implementation plan, developing mission and vision, conducting environmental analysis, building up strategy and strategic theme, developing strategic objective and performance measurement indicators, specifying the target value of performance measurement goal, and mapping out the action plan, all of which, eventually, to be linked to performance evaluation.
The research results show that balanced scorecard can be applied exactly to describe, measure and manage the strategy for the CPA firm. By using the strategy maps, we can solidly describe the operation strategy of a CPA firm. By applying the strategic objective, performance indicators, and target value in the four dimensions of the balanced scorecard, we can successfully measure the strategy and the performance of a CPA firm. Last but not least, by balance scorecard implementation, the CPA firm will be built into a strategy focused organization that may help keep on managing strategy and performance.
Subjects
平衡計分卡
Certified Public Accountant firm
Balanced scorecard
Type
other