세무회계사무소의 시대적 변화에 따른 발전방안에 관한 연구

Research on Tax & Accounting Services Development Plan followed by Changes of Times

Followed by recent government s decision to raise minimum wage radically and slowdown of sales in recession, small and medium sized businesses of weak competitiveness have suffered from many management issues that lasting operation might be interrupted. Tax & Accounting Offices need to prepare to cope with these kinds of changes. Detailed changes happening in Tax &　Accounting Services are divided into crisis occurring from wage increase of companies, wage increase of employees of Tax & Accounting Services, development of computerization of National Tax Services, development of computerized programs of Tax & Accounting Services. Among these changes, the issues have been analyzed on computerization, wage increase, economies and other issues. This study reviews the plans focusing on issues of Tax & Accounting Services. This study suggested enhancement of work capacity of individual employees in strengthening accounting theory education, and detailed plans for job are divided into simplification of counterparts by business type, replacement of simple task with temporary resources, establishment of company management system, seasonal work hour equalization in order to provide specific plans and supplements for the issues followed by the implementation of the plans. As for detailed plans of work, we considered strengthening competitiveness regardless of employee s capacity rather than employee s individual capacity by establishing management system of the company. Plus we offered motivation with wage increase and benefit improvement to enhance employees job satisfaction. M&A among Tax and Accounting Services proved to be the best policy to reduce fixed cost, and many ways that are suggested in this study starting with M&A are the best way to be delivered with minimum resistance of the employees. Limitation of this study is that number of M&A cases in this sector are not enough compared to other sectors so research analysis based on statistics does not exist. Going forward, it is estimated that statistical research analysis is needed on Tax and Accounting Services that experienced M&A.