CAJ | 학술논문

会计师事务所的行业专门化可以被视为一种相对于非行业专家审计师的可持续的竞争优势。本文的经验结果表明：行业专门化的审计师会以目标集聚为基本战略，基于其差异化的能力在大客户市场上实施差异化的具体战略，而基于其规模经济优势在小客户市场上实施成本领先的具体战略；相对于非行业专家，行业专门化的事务所在大小客户市场上均能获得超额利润。这一经验结果支持行业专门化的发展道路可以成为会计师事务所行之有效的一种竞争战略。
회계사사무소적행업전문화가이피시위일충상대우비행업전가심계사적가지속적경쟁우세。본문적경험결과표명：행업전문화적심계사회이목표집취위기본전략，기우기차이화적능력재대객호시장상실시차이화적구체전략，이기우기규모경제우세재소객호시장상실시성본령선적구체전략；상대우비행업전가，행업전문화적사무소재대소객호시장상균능획득초액리윤。저일경험결과지지행업전문화적발전도로가이성위회계사사무소행지유효적일충경쟁전략。
Industry specialized can be regarded as a kind of sustainable competitive advantage relative to non-specialized auditor. The empirical results show that industry specialist, by taking focus strategy as its basic strategy,implement differentiation strategy to big client market basing on their differentiation abilities and implement cost leadership strategy to small client market basing on their economies of scale. Relative to non-specialized auditors,industry specialized auditors can gain excess profits in both big and small client market. These empirical results support industry specialization can become a useful competitive strategy for accounting firms.