隨著台灣教育的普及，人民的學歷也日漸提升，很多人選擇投入專業領域，如考取會計師證照，開設會計師事務所從事稅務及財務的服務，致會計師產業竸爭日益激烈。本研究之目的在於藉由「服務主導邏輯」相關理論，試圖剖析台灣中小企業選擇會計師事務所代為處理稅務工作，所要求的價值為何及未來會計產業該朝何方向發展。
本研究將透過質性研究以及運用個案研究法針對台灣中小企業與會計師事務所關係的研究，因此，初級資料多來自中小企業經理人的訪談，並經過資料分析而產出個案發現。資料蒐集採半結構式訪談法，設計問巻設定一些基本問題訪談，再延伸其他因素。基本問題中又區分了基本條件因素：學經歷、執業時間、專業能力、經營規模，競爭力因素：收費高低、知名度、地緣關係、親友推薦及其他因素。
研究結果發現，目前中小企業對選擇會計師事務所的因素中最在意的是會計師事務所的專業能力，競爭力因素則是地緣關係及親友推薦。因現今很多外在因素的影響導致中小企業稅務風險鉅增，而此方面卻非中小企業內部可以獨立處理並解決的，需透過會計師事務所專業的協助，而如何有效率及效果的處理事件，端看中小企業對會計師事務所的信賴及溝通程度。因此會計師事務所的專業能力會是首要的影響因素，而親友推薦是中小企業對會計師事務所的一個信賴基礎，至於地綠關係者會影響處理事件的效率。

With the popularization of education in Taiwan, the people's academic qualifications are also improving day by day. Many people choose to invest in professional fields, such as obtaining accountant licenses and opening accounting firms to engage in tax and financial services. This has led to increasingly fierce competition in the accountant industry. The purpose of this research is to use the relevant theories of "service dominant logic" to try to analyze the value required by Taiwan's SMEs to choose accounting firms to handle their taxation and the accounting industry how to develop business in the future.
This research will use qualitative research and case studies to study the influence factor between Taiwan's SMEs and accounting firms. Therefore, most of the primary data comes from interviews with SME managers, and factor findings are produced through data analysis. The data collection adopts a semi-structured interview method, the interview questionnaire sets some basic questions which including: eduction background, professional experience, professional ability, business scale, competitiveness factors including: charge level, popularity, geographic location, recommendations from relatives and friends, then extend into other factors.
Finally, it is concluded, SMEs are most concerned about choosing an accounting firm is the professional ability of the accounting firm, and the competitiveness factor is the geographic location and the recommendation of relatives and friends.
The interviews SMEs industries; manufactories, merchandising-sector companies, service industries.

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