An analysis of the determinants of providing business services in Mainland China

This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression anal...
Ausführliche Beschreibung

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Autor*in:	Lee, Chia-Chi [verfasserIn] Tung, Huan-Hsuan [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2017

Übergeordnetes Werk:	Enthalten in: Operations research perspectives - Amsterdam [u.a.] : Elsevier, 2014, 4(2017), Seite 96-105
Übergeordnetes Werk:	volume:4 ; year:2017 ; pages:96-105

Links:	Volltext Volltext Volltext Terms of use

DOI / URN:	10.1016/j.orp.2017.06.001

Katalog-ID:	1019658339

Internformat


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520			\|a This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression analysis is conducted, and the empirical model of decision-making on the provision of business services in Mainland China is developed. The dependent variable is whether or not to provide business services in Mainland China; the independent variables are divided into five dimensions: firm attributes, labor structure and allocation, type of professional service, employee contribution, and client diversification. According to the results, when an accounting firm establishes a management consulting firm, has a higher percentage of employees with high educational levels, has a higher percentage of young employees, has a higher percentage of management consulting personnel, and has a higher percentage of financial auditing business revenue, the probability of providing business services in Mainland China will be higher. However, when the percentage of tax service personnel is high and the clients are highly diversified, the probability of providing business services in Mainland China will be lower. Therefore, it is suggested that accounting firms should set up management consulting firms, managers should hire more employees with a master's degree, young employees, and management consulting experience; in addition, the firms should actively expand their services in financial auditing and focus on specialized client groups, which will be more helpful to the accounting firms providing related business services and operational development in Mainland China. The findings can provide references to managers of accounting firms for the evaluation of expanding their business to Mainland China, as well as related decision-making.
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publishDate	2017
allfields	10.1016/j.orp.2017.06.001 doi 10419/178284 hdl (DE-627)1019658339 (DE-599)GBV1019658339 DE-627 ger DE-627 rda eng Lee, Chia-Chi verfasserin aut An analysis of the determinants of providing business services in Mainland China Chia-Chi Lee, Huan-Hsuan Tung 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression analysis is conducted, and the empirical model of decision-making on the provision of business services in Mainland China is developed. The dependent variable is whether or not to provide business services in Mainland China; the independent variables are divided into five dimensions: firm attributes, labor structure and allocation, type of professional service, employee contribution, and client diversification. According to the results, when an accounting firm establishes a management consulting firm, has a higher percentage of employees with high educational levels, has a higher percentage of young employees, has a higher percentage of management consulting personnel, and has a higher percentage of financial auditing business revenue, the probability of providing business services in Mainland China will be higher. However, when the percentage of tax service personnel is high and the clients are highly diversified, the probability of providing business services in Mainland China will be lower. Therefore, it is suggested that accounting firms should set up management consulting firms, managers should hire more employees with a master's degree, young employees, and management consulting experience; in addition, the firms should actively expand their services in financial auditing and focus on specialized client groups, which will be more helpful to the accounting firms providing related business services and operational development in Mainland China. The findings can provide references to managers of accounting firms for the evaluation of expanding their business to Mainland China, as well as related decision-making. Tung, Huan-Hsuan verfasserin aut Enthalten in Operations research perspectives Amsterdam [u.a.] : Elsevier, 2014 4(2017), Seite 96-105 Online-Ressource (DE-627)826105165 (DE-600)2821932-6 (DE-576)433076496 2214-7160 nnns volume:4 year:2017 pages:96-105 http://hdl.handle.net/10419/178284 Resolving-System kostenfrei Volltext https://doi.org/10.1016/j.orp.2017.06.001 Resolving-System kostenfrei Volltext https://www.sciencedirect.com/science/article/pii/S221471601630207X/pdfft?md5=9e0f9fcd37493852a186b7cb27a85c90&pid=1-s2.0-S221471601630207X-main.pdf Verlag kostenfrei Volltext http://creativecommons.org/licenses/by-nc-nd/4.0/ Verlag Terms of use 46 GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 4 2017 96-105 26 01 0206 1767191456 x1k 26-04-18 26 00 DE-206 56 Mainland China 26 00 DE-206 56 Business services 26 00 DE-206 56 Accounting firms
spelling	10.1016/j.orp.2017.06.001 doi 10419/178284 hdl (DE-627)1019658339 (DE-599)GBV1019658339 DE-627 ger DE-627 rda eng Lee, Chia-Chi verfasserin aut An analysis of the determinants of providing business services in Mainland China Chia-Chi Lee, Huan-Hsuan Tung 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression analysis is conducted, and the empirical model of decision-making on the provision of business services in Mainland China is developed. The dependent variable is whether or not to provide business services in Mainland China; the independent variables are divided into five dimensions: firm attributes, labor structure and allocation, type of professional service, employee contribution, and client diversification. According to the results, when an accounting firm establishes a management consulting firm, has a higher percentage of employees with high educational levels, has a higher percentage of young employees, has a higher percentage of management consulting personnel, and has a higher percentage of financial auditing business revenue, the probability of providing business services in Mainland China will be higher. However, when the percentage of tax service personnel is high and the clients are highly diversified, the probability of providing business services in Mainland China will be lower. Therefore, it is suggested that accounting firms should set up management consulting firms, managers should hire more employees with a master's degree, young employees, and management consulting experience; in addition, the firms should actively expand their services in financial auditing and focus on specialized client groups, which will be more helpful to the accounting firms providing related business services and operational development in Mainland China. The findings can provide references to managers of accounting firms for the evaluation of expanding their business to Mainland China, as well as related decision-making. Tung, Huan-Hsuan verfasserin aut Enthalten in Operations research perspectives Amsterdam [u.a.] : Elsevier, 2014 4(2017), Seite 96-105 Online-Ressource (DE-627)826105165 (DE-600)2821932-6 (DE-576)433076496 2214-7160 nnns volume:4 year:2017 pages:96-105 http://hdl.handle.net/10419/178284 Resolving-System kostenfrei Volltext https://doi.org/10.1016/j.orp.2017.06.001 Resolving-System kostenfrei Volltext https://www.sciencedirect.com/science/article/pii/S221471601630207X/pdfft?md5=9e0f9fcd37493852a186b7cb27a85c90&pid=1-s2.0-S221471601630207X-main.pdf Verlag kostenfrei Volltext http://creativecommons.org/licenses/by-nc-nd/4.0/ Verlag Terms of use 46 GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 4 2017 96-105 26 01 0206 1767191456 x1k 26-04-18 26 00 DE-206 56 Mainland China 26 00 DE-206 56 Business services 26 00 DE-206 56 Accounting firms
allfields_unstemmed	10.1016/j.orp.2017.06.001 doi 10419/178284 hdl (DE-627)1019658339 (DE-599)GBV1019658339 DE-627 ger DE-627 rda eng Lee, Chia-Chi verfasserin aut An analysis of the determinants of providing business services in Mainland China Chia-Chi Lee, Huan-Hsuan Tung 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression analysis is conducted, and the empirical model of decision-making on the provision of business services in Mainland China is developed. The dependent variable is whether or not to provide business services in Mainland China; the independent variables are divided into five dimensions: firm attributes, labor structure and allocation, type of professional service, employee contribution, and client diversification. According to the results, when an accounting firm establishes a management consulting firm, has a higher percentage of employees with high educational levels, has a higher percentage of young employees, has a higher percentage of management consulting personnel, and has a higher percentage of financial auditing business revenue, the probability of providing business services in Mainland China will be higher. However, when the percentage of tax service personnel is high and the clients are highly diversified, the probability of providing business services in Mainland China will be lower. Therefore, it is suggested that accounting firms should set up management consulting firms, managers should hire more employees with a master's degree, young employees, and management consulting experience; in addition, the firms should actively expand their services in financial auditing and focus on specialized client groups, which will be more helpful to the accounting firms providing related business services and operational development in Mainland China. The findings can provide references to managers of accounting firms for the evaluation of expanding their business to Mainland China, as well as related decision-making. Tung, Huan-Hsuan verfasserin aut Enthalten in Operations research perspectives Amsterdam [u.a.] : Elsevier, 2014 4(2017), Seite 96-105 Online-Ressource (DE-627)826105165 (DE-600)2821932-6 (DE-576)433076496 2214-7160 nnns volume:4 year:2017 pages:96-105 http://hdl.handle.net/10419/178284 Resolving-System kostenfrei Volltext https://doi.org/10.1016/j.orp.2017.06.001 Resolving-System kostenfrei Volltext https://www.sciencedirect.com/science/article/pii/S221471601630207X/pdfft?md5=9e0f9fcd37493852a186b7cb27a85c90&pid=1-s2.0-S221471601630207X-main.pdf Verlag kostenfrei Volltext http://creativecommons.org/licenses/by-nc-nd/4.0/ Verlag Terms of use 46 GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 4 2017 96-105 26 01 0206 1767191456 x1k 26-04-18 26 00 DE-206 56 Mainland China 26 00 DE-206 56 Business services 26 00 DE-206 56 Accounting firms
allfieldsGer	10.1016/j.orp.2017.06.001 doi 10419/178284 hdl (DE-627)1019658339 (DE-599)GBV1019658339 DE-627 ger DE-627 rda eng Lee, Chia-Chi verfasserin aut An analysis of the determinants of providing business services in Mainland China Chia-Chi Lee, Huan-Hsuan Tung 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression analysis is conducted, and the empirical model of decision-making on the provision of business services in Mainland China is developed. The dependent variable is whether or not to provide business services in Mainland China; the independent variables are divided into five dimensions: firm attributes, labor structure and allocation, type of professional service, employee contribution, and client diversification. According to the results, when an accounting firm establishes a management consulting firm, has a higher percentage of employees with high educational levels, has a higher percentage of young employees, has a higher percentage of management consulting personnel, and has a higher percentage of financial auditing business revenue, the probability of providing business services in Mainland China will be higher. However, when the percentage of tax service personnel is high and the clients are highly diversified, the probability of providing business services in Mainland China will be lower. Therefore, it is suggested that accounting firms should set up management consulting firms, managers should hire more employees with a master's degree, young employees, and management consulting experience; in addition, the firms should actively expand their services in financial auditing and focus on specialized client groups, which will be more helpful to the accounting firms providing related business services and operational development in Mainland China. The findings can provide references to managers of accounting firms for the evaluation of expanding their business to Mainland China, as well as related decision-making. Tung, Huan-Hsuan verfasserin aut Enthalten in Operations research perspectives Amsterdam [u.a.] : Elsevier, 2014 4(2017), Seite 96-105 Online-Ressource (DE-627)826105165 (DE-600)2821932-6 (DE-576)433076496 2214-7160 nnns volume:4 year:2017 pages:96-105 http://hdl.handle.net/10419/178284 Resolving-System kostenfrei Volltext https://doi.org/10.1016/j.orp.2017.06.001 Resolving-System kostenfrei Volltext https://www.sciencedirect.com/science/article/pii/S221471601630207X/pdfft?md5=9e0f9fcd37493852a186b7cb27a85c90&pid=1-s2.0-S221471601630207X-main.pdf Verlag kostenfrei Volltext http://creativecommons.org/licenses/by-nc-nd/4.0/ Verlag Terms of use 46 GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 4 2017 96-105 26 01 0206 1767191456 x1k 26-04-18 26 00 DE-206 56 Mainland China 26 00 DE-206 56 Business services 26 00 DE-206 56 Accounting firms
allfieldsSound	10.1016/j.orp.2017.06.001 doi 10419/178284 hdl (DE-627)1019658339 (DE-599)GBV1019658339 DE-627 ger DE-627 rda eng Lee, Chia-Chi verfasserin aut An analysis of the determinants of providing business services in Mainland China Chia-Chi Lee, Huan-Hsuan Tung 2017 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression analysis is conducted, and the empirical model of decision-making on the provision of business services in Mainland China is developed. The dependent variable is whether or not to provide business services in Mainland China; the independent variables are divided into five dimensions: firm attributes, labor structure and allocation, type of professional service, employee contribution, and client diversification. According to the results, when an accounting firm establishes a management consulting firm, has a higher percentage of employees with high educational levels, has a higher percentage of young employees, has a higher percentage of management consulting personnel, and has a higher percentage of financial auditing business revenue, the probability of providing business services in Mainland China will be higher. However, when the percentage of tax service personnel is high and the clients are highly diversified, the probability of providing business services in Mainland China will be lower. Therefore, it is suggested that accounting firms should set up management consulting firms, managers should hire more employees with a master's degree, young employees, and management consulting experience; in addition, the firms should actively expand their services in financial auditing and focus on specialized client groups, which will be more helpful to the accounting firms providing related business services and operational development in Mainland China. The findings can provide references to managers of accounting firms for the evaluation of expanding their business to Mainland China, as well as related decision-making. Tung, Huan-Hsuan verfasserin aut Enthalten in Operations research perspectives Amsterdam [u.a.] : Elsevier, 2014 4(2017), Seite 96-105 Online-Ressource (DE-627)826105165 (DE-600)2821932-6 (DE-576)433076496 2214-7160 nnns volume:4 year:2017 pages:96-105 http://hdl.handle.net/10419/178284 Resolving-System kostenfrei Volltext https://doi.org/10.1016/j.orp.2017.06.001 Resolving-System kostenfrei Volltext https://www.sciencedirect.com/science/article/pii/S221471601630207X/pdfft?md5=9e0f9fcd37493852a186b7cb27a85c90&pid=1-s2.0-S221471601630207X-main.pdf Verlag kostenfrei Volltext http://creativecommons.org/licenses/by-nc-nd/4.0/ Verlag Terms of use 46 GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2038 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 4 2017 96-105 26 01 0206 1767191456 x1k 26-04-18 26 00 DE-206 56 Mainland China 26 00 DE-206 56 Business services 26 00 DE-206 56 Accounting firms
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author	Lee, Chia-Chi
spellingShingle	Lee, Chia-Chi 26 Mainland China 26 Business services 26 Accounting firms An analysis of the determinants of providing business services in Mainland China
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topic_title	26 00 DE-206 56 Mainland China 26 00 DE-206 56 Business services 26 00 DE-206 56 Accounting firms An analysis of the determinants of providing business services in Mainland China Chia-Chi Lee, Huan-Hsuan Tung
topic	26 Mainland China 26 Business services 26 Accounting firms
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title	An analysis of the determinants of providing business services in Mainland China
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title_full	An analysis of the determinants of providing business services in Mainland China Chia-Chi Lee, Huan-Hsuan Tung
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title_sort	analysis of the determinants of providing business services in mainland china
title_auth	An analysis of the determinants of providing business services in Mainland China
abstract	This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression analysis is conducted, and the empirical model of decision-making on the provision of business services in Mainland China is developed. The dependent variable is whether or not to provide business services in Mainland China; the independent variables are divided into five dimensions: firm attributes, labor structure and allocation, type of professional service, employee contribution, and client diversification. According to the results, when an accounting firm establishes a management consulting firm, has a higher percentage of employees with high educational levels, has a higher percentage of young employees, has a higher percentage of management consulting personnel, and has a higher percentage of financial auditing business revenue, the probability of providing business services in Mainland China will be higher. However, when the percentage of tax service personnel is high and the clients are highly diversified, the probability of providing business services in Mainland China will be lower. Therefore, it is suggested that accounting firms should set up management consulting firms, managers should hire more employees with a master's degree, young employees, and management consulting experience; in addition, the firms should actively expand their services in financial auditing and focus on specialized client groups, which will be more helpful to the accounting firms providing related business services and operational development in Mainland China. The findings can provide references to managers of accounting firms for the evaluation of expanding their business to Mainland China, as well as related decision-making.
abstractGer	This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression analysis is conducted, and the empirical model of decision-making on the provision of business services in Mainland China is developed. The dependent variable is whether or not to provide business services in Mainland China; the independent variables are divided into five dimensions: firm attributes, labor structure and allocation, type of professional service, employee contribution, and client diversification. According to the results, when an accounting firm establishes a management consulting firm, has a higher percentage of employees with high educational levels, has a higher percentage of young employees, has a higher percentage of management consulting personnel, and has a higher percentage of financial auditing business revenue, the probability of providing business services in Mainland China will be higher. However, when the percentage of tax service personnel is high and the clients are highly diversified, the probability of providing business services in Mainland China will be lower. Therefore, it is suggested that accounting firms should set up management consulting firms, managers should hire more employees with a master's degree, young employees, and management consulting experience; in addition, the firms should actively expand their services in financial auditing and focus on specialized client groups, which will be more helpful to the accounting firms providing related business services and operational development in Mainland China. The findings can provide references to managers of accounting firms for the evaluation of expanding their business to Mainland China, as well as related decision-making.
abstract_unstemmed	This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression analysis is conducted, and the empirical model of decision-making on the provision of business services in Mainland China is developed. The dependent variable is whether or not to provide business services in Mainland China; the independent variables are divided into five dimensions: firm attributes, labor structure and allocation, type of professional service, employee contribution, and client diversification. According to the results, when an accounting firm establishes a management consulting firm, has a higher percentage of employees with high educational levels, has a higher percentage of young employees, has a higher percentage of management consulting personnel, and has a higher percentage of financial auditing business revenue, the probability of providing business services in Mainland China will be higher. However, when the percentage of tax service personnel is high and the clients are highly diversified, the probability of providing business services in Mainland China will be lower. Therefore, it is suggested that accounting firms should set up management consulting firms, managers should hire more employees with a master's degree, young employees, and management consulting experience; in addition, the firms should actively expand their services in financial auditing and focus on specialized client groups, which will be more helpful to the accounting firms providing related business services and operational development in Mainland China. The findings can provide references to managers of accounting firms for the evaluation of expanding their business to Mainland China, as well as related decision-making.
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title_short	An analysis of the determinants of providing business services in Mainland China
url	http://hdl.handle.net/10419/178284 https://doi.org/10.1016/j.orp.2017.06.001 https://www.sciencedirect.com/science/article/pii/S221471601630207X/pdfft?md5=9e0f9fcd37493852a186b7cb27a85c90&pid=1-s2.0-S221471601630207X-main.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/
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up_date	2024-07-04T21:04:19.006Z
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fullrecord_marcxml	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a2200265 4500</leader><controlfield tag="001">1019658339</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20210903191812.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">180426s2017 xx \|\|\|\|\|o 00\| \|\|eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1016/j.orp.2017.06.001</subfield><subfield code="2">doi</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10419/178284</subfield><subfield code="2">hdl</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)1019658339</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBV1019658339</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Lee, Chia-Chi</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="3"><subfield code="a">An analysis of the determinants of providing business services in Mainland China</subfield><subfield code="c">Chia-Chi Lee, Huan-Hsuan Tung</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2017</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression analysis is conducted, and the empirical model of decision-making on the provision of business services in Mainland China is developed. The dependent variable is whether or not to provide business services in Mainland China; the independent variables are divided into five dimensions: firm attributes, labor structure and allocation, type of professional service, employee contribution, and client diversification. According to the results, when an accounting firm establishes a management consulting firm, has a higher percentage of employees with high educational levels, has a higher percentage of young employees, has a higher percentage of management consulting personnel, and has a higher percentage of financial auditing business revenue, the probability of providing business services in Mainland China will be higher. However, when the percentage of tax service personnel is high and the clients are highly diversified, the probability of providing business services in Mainland China will be lower. Therefore, it is suggested that accounting firms should set up management consulting firms, managers should hire more employees with a master's degree, young employees, and management consulting experience; in addition, the firms should actively expand their services in financial auditing and focus on specialized client groups, which will be more helpful to the accounting firms providing related business services and operational development in Mainland China. 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An analysis of the determinants of providing business services in Mainland China

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