| Summary: | 碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 103 === Abstract
After institutional reform of CPA examination in 2001, the number and percentage of people who passed Taiwan certified public accountant (CPA) exam has increased widely. It promoted the more and more second generation accountants to obtain CPA license, and succeed a family accountant firm as a family business. This research interviewed two-generation accountants who were in the process of succession in each of the four accounting firms in central Taiwan. It explores two-generation accountants’ attitudes of “the capabilities of an accounting firm management”, “a succession planning in a family accounting firm”, “the risks of secession process” and “the differences between family accounting firms and non-family accounting firms”. According to the interview, most of subjects though a successor not only possesses sufficient and professional knowledge also prepares the capabilities of business and communication. However, most of the subjects didn’t build successors’ training plans or a family succession planning. Also, the second generations’ wills were affected by their family environment or their parents. It might be arguments or conflicts on professional knowledge and management strategy between the two-generation accountants’ dues to the different education and information. During the succession process of second generation, successors might lack of experiences or unfamiliar with their clients. It would be distrust from parts of clients or senior employees in their accounting firms. These are the significant problems that the two-generation have to face and resolve together. Besides, it would be a task for successors have to learn from the non-family accounting firms’ accountants who are aggressive on business and are eager to express theirselves.
Key words: Succession Planning, Deeply Interview, Accounting Firms.
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