臺灣博碩士論文加值系統

隨著近年來經濟環境變化、資訊科技的進步等，皆是小型會計事務所面臨經營上的挑戰，而服務創新在開發新市場及創造新的商業機會上扮演著一個重要角色。本研究主要目的在了解體制壓力、創新能力、服務創新、績效之關係，並建立因果關係模式。本研究分為二部份，第一部份先使用引用、共被引分析、因素分析來進行找出服務創新相關文獻的知識網路，探討2003-2012年服務創新研究的內容與主題。第二部份用實證研究以探討體制壓力對小型會計事務所服務創新能力影響，及小型會計事務所服務創新能力與事務所績效的關係。有效回收問卷樣本資料219份，研究對象為小型會計事務。研究結果顯示體制壓力對創新能力具有顯著正向影響，創新能力對服務創新具有顯著正向影響，以及服務創新對績效具有顯著正向影響。本研究結果提供未來在服務創新研究上的新模式，以及日後小型會計事務所服務創新之建議。

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.

中文摘要 I
Abstract II
誌謝 III
目錄 IV
表目錄 VI
圖目錄 VII
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究流程 5
第四節 論文結構 6
第二章 文獻分析 7
第一節 文獻分析方法 7
第二節 文獻分析結果 9
第三章 文獻探討 19
第一節 體制理論(Institutional Theory) 19
第二節 創新能力(Innovation Capability) 24
第三節 服務創新(Service Innovation) 26
第四節 績效(Performance) 31
第四章 研究方法 34
第一節 研究架構 34
第二節 研究假設 35
第三節 操作型定義與問卷設計 38
第四節 研究對象與抽樣方法 45
第五節 資料分析方法 46
第五章 研究結果分析 51
第一節 敘述性統計資料分析 51
第二節 項目分析 55
第三節 驗證性因素分析 69
第四節 結構方程模式 73
第六章 結論與建議 79
第一節 研究結論 79
第二節 研究貢獻及管理實務意涵 82
第三節 研究限制 86
第四節 後續研究及建議 87
參考文獻 88
附錄一 98

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