• ISSN: 2010-023X
    • Frequency: Bimonthly
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Executive Editor: Ms. Cherry L. Chen
    • Abstracting/ Indexing: Engineering & Technology Digital Library, ProQuest, Crossref, Electronic Journals Library , EBSCO, and Ulrich's Periodicals Directory
    • E-mail: ijtef@ejournal.net
IJTEF 2015 Vol.6(5): 266-271 ISSN: 2010-023X
DOI: 10.18178/ijtef.2015.6.5.480

Innovation Strategies of Small and Medium CPA Firms — A Multiple Cases Study

Jen-Yin Yeh and Yu-Wen Sur
Abstract—In recent years the economic environment has changed greatly, including International Financial Reporting Standards (IFRS) adoption, as well as the progress of information technology. The service innovation strategies become more important to the small and medium CPA firms. The purposes of this study is to develop a framework for assessing innovative service strategies and explore how the constructions affect service innovation strategies in small and medium CPA firms. This research is designed as a multiple case study involving six small and medium-sized accounting firms. We formulate research propositions based on the matrix. Our findings show that the Institutional factors, including firm culture as well as the management attitude of CPA, dynamic capabilities and client’s requirements affect the service innovation strategies in small and medium accounting firms.

Index Terms—Service innovation, strategy, CPA.

Jen-Yin Yeh is with National Pingtung University, Taiwan (e-mail: jenyiny@gmail.com).
Yu-Wen Sur was with National Pingtung University, Taiwan. He is now with Chailease Finance Co., Ltd, Taiwan (e-mail: yuwan227@hotmail.com).

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Cite: Jen-Yin Yeh and Yu-Wen Sur, "Innovation Strategies of Small and Medium CPA Firms — A Multiple Cases Study," International Journal of Trade, Economics and Finance vol.6, no.5, pp. 266-271, 2015.

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