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Multiple Cases Research on Service Innovation Pattern in Accounting services |
WEI Jiang YU Chun-yan HU Sheng-rong |
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Abstract 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.
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Received: 22 May 2008
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Corresponding Authors:
YU Chun-yan
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