摘要
通过创新提升我国会计服务业的行业竞争力是迫切的现实需要,创新模式的研究是创新研究的基础,而现有服务创新模式缺乏应有的理论支撑。文章按照多案例研究方法,采用扎根理论的方法分析案例资料,对会计服务业的服务创新模式进行了探索性研究,得出先导型服务创新模式和反应型服务创新模式两类典型的服务创新模式,并对其内涵和特征进行深入剖析,还揭示了两类模式之间的相互关系和作用。文章为会计服务业的创新活动提供了直接的指导,并扩展了服务创新模式的研究。
It has been an urgent practical need to enhance the competitive power of China accounting services by means of innovation. The research on innovation patterns is the foundation of the innovation research, while the current service innovation patterns are lacking of the theoretical support. Adopting the research method of multiple cases and analytical method of grounded theory, the authors have carried out the exploratory research on the service innovation patterns of accounting services and brought forth two typical service innovation patterns, i.e. proactive service innovation pattern and reactive service innovation pattern. The authors dissect in - depth the implications and features of the two patterns and meanwhile reveal the relation and mutual effect of them. The authors provide accounting services with the practical guidance for the innovative activities and extend the research of service innovation patterns.
出处
《商业经济与管理》
CSSCI
北大核心
2008年第8期47-52,共6页
Journal of Business Economics
基金
国家自然科学基金项目(70373026)
浙江省科技规划重点项目(2005C25002)
关键词
服务创新模式
多案例研究
会计服务业
service innovation pattern
multiple cases research
accounting services
