Accounting Firm Sustainable Development Research

The accounting firm changes with the economic environment, and the prevailing of internet network, quality of service for customer and business pluralism, no matter skillful degree of the degree in digitization or information management, or the cultivation of the smart specially and qualified personnel in a specific field of industry's knowledge, improve as to answering to some extent.After the economic reform and opening-up of China's Mainland, the Taiwan businessmen invest in the mainland on a large scale, the accounting firms send to the mainland and offer the recruitment and training of consultation attendants to customer, in a very short time. Since the Enron's scandal happened, the global norms specialized to the accountant of government's competent authority are becoming more rigorous, and the economy from all parts of the world is generally depressed, the auditing technology, the risk of lawsuits, insurance premium rate increase. Not to mention that bring in constant renewal in, make the operating cost of the accounting firm higher than before. Because of attraction of mainland China, accounting firms in Taiwan encounter the situation of shrinking business. The price war is brought out by insufficient accountant's self-containment, and that is testing the accountant's management intelligence again.How can we make accounting firms in the sustainable development? Why they will be essential management tactics taken in the accounting firms? They are motives of this research.It is a purpose of sustainable development for the accounting firm of Taiwan. Using the methods such as the on-field-investigation, interview and materials of the questionnaire, After collecting data we analyzed the data and put in order. Adopting the method of sampling and dividing data into several layers, we can get sample averages. Does that make variations? Taking cost into account, we use Dai-Ming method to decide the layers of sampling to dispose data. The questionnaires in our design are not only using order yardstick in the Y question, but also with A-X question to adopt the special grams of quantity form (Likert Scale). We give yardstick with different weight, divide them into 7 grades and evaluate them.Because of transactional data is used in our research we adopted three-factors analytic approach to choose factors that fitted the data. (factor that be categorized belonging to etc. that can be measured).Conducting the factor analytic approach of three-way (MANOVA) Multivariate Analysis Of VAriance and go on (1) Average motivation and external factor, the large, medium-sized, small offices, the analysis of factor relying mainly on cross section, among them are the factors including scales, departments, positions etc.. Utilizing (2) Inside factors (such as education degrees, licenses, qualifications and records of service etc.). Utilizing, discussing, encouraging and developing methods continuously and through. By the questionnaire materials of cross section, and analyzing the relation between every factor and intensity. Finding out the crux, drafting the tactics of encouraging, for the accounting firms to manage a sustainable growth.