會計師事務所是由審計專業人員組成之團隊，而知識管理則是知識密集的服務業重要的管理工具。然會計師事務所知識管理研究多以大型事務所為研究對象，中小型事務所的執行現狀及成效則鮮少被提及，因此引發本研究動機。本研究採個案研究法，透過實地觀察及深度訪談某中小型會計師事務所之所長及高階主管，以了解個案會計師事務所知識管理現況及問題。研究結果發現個案會計師事務所合夥人對知識管理有初步認知，惟組織內部知識分享氣氛薄弱。雖已建立資訊系統，但僅限於資料儲存，尚無知識分類及分享之功能，亦未設置專職知識管理人員。研究結果發現個案會計師事務所之組織文化特性是影響知識管理活動的重要因素。其導入知識管理之障礙則為營業規模小、資金及人力不足、分組運作及案件多變性、保密性文化、高度競爭性及人員流動性高等。 Knowledge management is a crucial management tool for the knowledge-intensive services industries such as CPA firms. However, studies of the knowledge management of CPA firms mostly concentrate on those large CPA firms, rarely focus on small and medium-sized firms. This study applied case study method, carried out on-field observations and in-depth interviews of top management of a small and medium-sized CPA firm to investigate the firm’s knowledge management status and problems. The study results show that the firm’s partners only have basic understanding of knowledge management, and the knowledge-sharing atmosphere within the firm is weak. Though an information system has been established in the firm, its function is limited to data storage and not capable of classifying and sharing knowledge. The firm did not employ any fulltime knowledge management personnel. The results reveal that the firm’s organizational culture is one of the key factors that have impact firm’s knowledge management activities. Small size of the firm, insufficient resources, divisional operation and volatility of cases, culture of confidentiality, high competitiveness, and high personnel turnover are the obstacles to implement knowledge management of the firm.
