| Summary: | 碩士 === 國立成功大學 === 企業管理學系碩士在職專班 === 102 === Due to the number of accounting firms arising gradually, the competition inside the industry is widespread and has impact on the performance of accounting firm in recent years. According to the survey of certified public accounting firms’ performance in Tainan City from 2007 to 2012, which is published by Financial Supervisory Commission, this study in the view of management experience by my own attempts to understand how a sole certified public accounting firm’s performance can be affected between internal competitors and external local environment in this period. In addition, is there any difference in operating a sole certified public accounting firm after the merge of Tainan City and Tainan County? Based on classical linear regression model as prototype, this study tries to measure the best linear unbiased estimators by using ordinary least square principle. Firstly, the empirical results show a significant relevance between market share, firm operating years ,and the performance of a sole certified public accounting firm’s operation. Secondly, they also show that market share, experience accumulation, and firm type have positive significant influence on the performance of certified public accounting firm’s operation. Furthermore, whether the accounting firm type is sole certified or not, there is positive influence after the merge of Tainan City and Tainan County.
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