Analysis of the Main Difficulties and Future Operating Strategies of the Accounting Firm Industry

Abstract

Chia-Chi Lee

This paper discusses the main difficulties faced by the operation of the accounting firm industry, as well as the main operating strategies for it in the future. The data was sourced from the “2021 Investigation Report on the Accounting Firm Service Industry” conducted by the Financial Supervisory Commission in 2022, and statistical analysis was performed separately. Based on the analysis results, it is proposed in this study that the main difficulties in operation of the accounting firm industry are to reduce personnel costs as much as possible, train more skilled and excellent employees, and establish a sound client system. In terms of future operating strategy, efforts should be made to improve the service quality of the accounting firm, increase the number of professional assistants, strengthen staff training, and at least keep things ticking as far as possible, so as to provide managers with practical suggestions and improvement principles.

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