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研究生： 林立平
Fiona Lin
論文名稱： 數位轉型對會計產業之影響 – 以四大會計師事務所為例
A study of digital transformation in accounting industry – take an example of the big four accounting firms
指導教授： 吳文傑
Wu, Jack
口試委員: 連賢明
Lien, Hsien-Ming
鄭輝培
Cheng, Terry
學位類別： 碩士
Master
系所名稱： 商學院 - 國際經營管理英語碩士學位學程(IMBA)
International MBA Program College of Commerce(IMBA)
論文出版年： 2020
畢業學年度： 108
語文別： 英文
論文頁數： 50
中文關鍵詞： 數位轉型 、專業服務產業 、四大
外文關鍵詞： Digital transformation, Professional service industry, Big four
DOI URL： http://doi.org/10.6814/NCCU202000038
相關次數： 點閱：207  下載：0 
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    • In today’s world, digital transformation is not optional for most of the businesses around the globe. With increased competition, globalization and new technologies, businesses may lose its market in the battle of digital transformation if it has not yet considered how to increase operational efficiency, enhance client’s experience and adjust business models by integrating digital technologies.

    Being the business trusted advisor, professional service industry cannot escape from the wave of digital transformation. This thesis is aimed to explore the current stage and impact of digital transformation in the professional service industry, especially in audit and accounting segments. In audit and accounting segments, we will be focusing on the digital transformation in Big Four accounting firms to understand the impact to its service offerings and the people involved. Lastly, there is a case study about a project of robotic automation process in the tax team I worked for in one of the Big Four accounting firms in Taiwan. We aim to give a real case to share the benefits and challenges brought by digital transformation.

    1. Introduction 1
    1.1. Definition: Digitization, Digitalization and Digital Transformation 2
    2. Digital Transformation in Professional Service Industry 4
    2.1. Introduction of Professional Service Industry 4
    2.2. Impact of Technology by Industry Segment 8
    2.3. Technologies Transforming Professional Service Industry 10
    2.4. Changing Economics of Professional Service Industry 12
    2.5. Future Trend in Digital Transformation of Professional Service Industry 15
    3. Digital Transformation in Accounting Industry 17
    3.1. Big Four Accounting Firms 17
    3.2. Big Four: Digital Offering and People Strategy 19
    3.2.1 Deloitte 19
    3.2.2 PwC 23
    3.2.3 EY 28
    3.2.4 KPMG 32
    4. Case Study: Increasing Efficiency and Accuracy through Robotic Process Automation (RPA) 38
    4.1 Background of the RPA initiative 38
    4.2 Project Goals 39
    4.3 Impact on Process 39
    4.4 Results of RPA 43
    4.5 Lesson Learned 45
    5. Conclusion 47
    Reference 49

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    2. 中華民國行政院主計處,國際勞動統計, 2018
    3. US Bureau of Labor Statistics, Employment Projections, 2015
    4. UK Office for National Statistics, 170 Year of Industrial Change across England and Wales, 2011
    5. World Economic Forum, Digital Transformation Initiative Professional Service Industry, 2017 January
    6. PwC, Will robots really steal our jobs?, 2018 February
    7. Upwork, Future Workforce Report, 2018
    8. https://www2.deloitte.com/global/en/pages/about-deloitte/articles/global-revenue-announcement.html
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    14. https://www.sensingbridge.ai/
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    21. https://www.pwc.com/gx/en/about/stories-from-across-the-world/harnessing-ai-to-pioneer-new-approaches-to-the-audit.html
    22. https://www.pwc.com/us/en/about-us/new-ventures/tax-verse.html
    23. Nigel Fenwick, The Forrester WaveTM: Global Digital Business Transformation Accelerators, Q12019, 2019 March
    24. https://www.ey.com/en_gl/global-review/2019
    25. https://www.ey.com/en_gl/blockchain/blockchain-platforms
    26. https://www.ey.com/en_gl/alliances/how-ai-is-reshaping-the-document-review-and-processing-landscape
    27. https://www.ey.com/en_gl/wavespace
    28. https://home.kpmg/xx/en/home/insights/2018/07/the-platforms-we-have-developed.html

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