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Antecedents and consequences of co-opetition strategies in small and medium-sized accounting agencies

Published online by Cambridge University Press:  09 February 2015

Hao-Chen Huang  and
Wenyi Chu
Hao-Chen Huang*
Affiliation:
Department of Wealth and Taxation Management, National Kaohsiung University of Applied Sciences, Kaohsiung City, Taiwan, ROC Department of Business Administration, National Taiwan University, Taipei, Taiwan, ROC
Wenyi Chu
Affiliation:
Department of Business Administration, National Taiwan University, Taipei, Taiwan, ROC
*
Corresponding author: haochen@kuas.edu.tw
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Abstract

As the co-opetition strategy is frequently adopted by small and medium-sized accounting agencies, the main purpose of this study is to discuss the antecedents and impact of the adoption of the co-opetition strategy from the viewpoint of the resource-based theory. This study distributed questionnaires to CPAs (Certified Public Accountant) of small and medium-sized accounting agencies, and recovered 225 valid questionnaires for analysis. This study applied the confirmatory factor analysis to test the intrinsic quality of the measurement model, the structural equation modeling in testing the research hypotheses, and cluster analysis in distinguishing the co-opetition strategy types. The empirical results suggest that expertise heterogeneity positively affects competition strategy, and expertise complementarity positively affects the cooperation strategy. Finally, this study presents the resource and co-opetition strategy relationship matrix in order to provide small and medium-sized accounting agencies with reference for practical business operations.

Keywords

co-opetitionheterogeneitypartner trustresource-based viewresource complementarity
Type
Research Article
Information
Journal of Management & Organization , Volume 21 , Issue 6 , November 2015 , pp. 812 - 834
Copyright
Copyright © Cambridge University Press and Australian and New Zealand Academy of Management 2015 

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