Managing Organizational Change in a Multinational Firm: A Case Study of EYU Implementation in Taiwan

國際企業文化認知與變革措施之研究: 台灣EYU個案研討究生：譚樂博指導教授：陳明賢博士立臺灣大學管理學院財務金融學研究所碩士論文bstract日在商場上會面對的挑戰，即使在不久之前也很少人能夠想像，企業更努力找尋能夠確保他們在市場上生存與成長的競爭優勢，不斷改變已成為大部分公司的準則 。文係檢驗並說明將EYU稅務引進台灣安永之稅務實務中的個案研究。本文試圖在該公司致力於達到2012年之前成為台灣排名第一的公司以及上選的資方之目標下，說明在台灣安永﹝在台灣之跨國專業服務公司﹞內引進EYU﹝即具體組織改變﹞的原因、挑戰、程序以及結果。灣安永之稅務實務自2007年以來已經歷多次改變，2008年6月4日進行另一項影響整個稅務部門中每一位稅務專家之改變，該項改變就是引進EYU。本個案研究所述，員工與資深層級人員普遍支持EYU計畫，然而，卻對承諾的事項是否實行保持懷疑的態度。另一方面，管理人與合夥人層級的支持度較低，因為他們是需要改變最多的人。前已有管理上述問題的計畫，且管理反抗的想法也在進行討論中。一般來說，克服反抗最好的方法是維持清楚與開放的溝通管道。此改變透過溝通策略的執行獲得成功的溝通，該策略乃根據具有優秀領導能力的EYU稅務工作小組所創造之EYU稅務架構所建立。然在台灣不保證一定成功，但有支持EYU在其他國家成功執行的證據，EYU在加拿大的成功就是證明。若改變得以進行且能及時完成，EYU稅務在台灣將無疑是一項成功。另一方面，改變過程中的不當管理以及執行失敗將導致犬儒主義、不遵循以及一場修復任何已發生損害的艱苦戰爭。Change in a Multinational Firm: A Case study of EYU Implementation in Taiwaname: Rob Dombowskydvisor: Chen Ming Shenraduate Institute of Finance – National Taiwan Universitybstracthe business world of today is being challenged in ways that few could have imagined even a short time ago. Firms are working harder to find a competitive edge that will ensure their survival and growth in the marketplace. Continuous change has become the norm for most companies. his paper is written as a case study that describes the introduction of EYU Tax to the Tax Practice of Ernst & Young in Taiwan. It attempts to define the reasons, challenges, processes and results of introducing EYU (i.e. Specific organizational change) within Ernst & Young in Taiwan (a multinational professional services firm in Taiwan) as the Firm strives to meet its goal of becoming the number one firm in the Taiwan market by 2012 as well as the employer of choice.he Tax Practice of Ernst & Young in Taiwan has undergone many changes since 2007 and on June 4, 2008, another change will be implemented that affects every tax professional in the tax department. That change is the introduction of EYU.s this case study indicates, widespread support for the EYU initiative exists at the staff and senior level, however, there is skepticism that the promises made can be delivered on. On the other hand, at the manager and partner level, there is less support as these are the people, who need to change the most.lans to manage this have been put in place and ideas for managing resistance are discussed. In general, the best means of overcoming resistance is to maintain clear and open communications channels. This change was successfully communicated through the execution of a communication strategy, which was built around the EYU Tax framework created by the EYU Tax working group coupled with strong leadership. hile there is no guarantee of success in Taiwan, there is evidence to support that EYU works in other countries. This is represented by the success of EYU in Canada. If the change is delivered on and done so in a timely manner, EYU Tax in Taiwan will undoubtedly be a success. On the other hand, mismanagement of the change process and failure to deliver will lead to cynicism, non-compliance and an uphill battle to repair any damage done.Table of Contentshapter 1: Introduction 1.1 Introduction 1.2 Overview of Paper 4.3 Scope of Change 5hapter 2: Professional Services Industry 6.1 Introduction 6.2 Professional Services Overview 6.3 Global Professional Services Market Overview 8.3.1 Global Accountancy Market Overview 9.3.2 Global Summary 12.4 Accountancy Professional Services in Taiwan 12.4.1 Taiwan Summary 14.5 Recruiting and Training in Greater China 15hapter 3: Organizational Change and Change Management 17.1 Introduction 17.2 Organizational change management 17.3 Organism Metaphor 19.4 Foundations of Change Management 22.4.1 Human Relations Approach 23.4.2 Three Most common Strategies to Managing Organizational Change 23.4.3 Ernst & Young Approach to Change Management 24.5 Models of Change 27.5.1 Lewin’s Three Step Model 27.5.2 Kotter’s Eight Step Plan for Implementing Change 29.6 Organizational Culture 31.7 Forces for Change 33hapter 4: EYU 35.1 Introduction 35.1.1 Why EYU? 36.1.2 EYU around the world 37.1.3 What is EYU? 38.1.4 EYU’s Expected Impact 39.1. 5 EYU Framework and Communication 42.1.5 Three Pillars 43.1.6 EYU Goals 45.2 Experience 47.2.1 Traditional Experience 48.2.2 EYU Experience 54.3 Learning 58.3.1 EYU Learning 59.3.2 Learners in a Professional Environment 61.3.3 Pre-EYU Learning 62.3.4 EYU Learning 64.5 Coaching 66.5.1 Traditional Coaching 67.5.2 EYU Coaching 67hapter 5: The Challenges 69.1 Introduction 69.2 Communication 70.3 Discussion of Individual Elements 73.3.1 Recruiting Policy 73.3.3 Learning 76.3.4 Coaching 79.3.5 Promotion Policy 81.4 Recording Experience 83.5 Managing Experience 84hapter 6: Conclusion 87ppendicesppendix A: Forbes 2000 Rankings Summaryppendix B: Organizational Change Metaphorsppendix C: Forbes Global 2000 Members (Taiwan