隨著資訊科技的蓬勃發展，現代企業經營端賴資訊網路技術與行銷服務雙重機制整合，而會計師事務所經營自當無法置身於資訊服務之外，因此如何善用網際網路所帶來的優勢，同時建構維持與企業夥伴之間的緊密關係，即為當前會計師事務所間共同面對的課題。本研究以DeLone and McLean (2003)資訊系統成功修正模式為基礎架構，同時參酌科技接受模式(T&M)等行為理論，並應用決策實驗室分析法(DEMATEL)確認準則間的關係及分析網絡程序法(ANP)求出各準則間的權重，最後透過Opricovic (1983)所提出折衷分析法(VIKOR)進行實證分析，以瞭解個案之間相互評比及排序，冀希研究結果達到正確的評估網站及可回溯品質表現找出關鍵改善因素，成功建構一個多準則決策評估模式，回饋會計師事務所業者作為經營網站品質改善的參考，並作為世界各國及台灣會計師事務所同業研議資訊策略之參考。
With development of information technology that modern enterprise management integrating with the information network technology and marketing services, running CPA Firms cannot give no thought to the information services. So how to take an advantage of the Internet has become a very important issue for CPA Firms. The research is based on DeLone and McLean model of information systems success and Technology Acceptance Model, combining Decision Making Trial and Evaluation Laboratory (DEMATEL) and Analysis of Network Programming (ANP) method to investigate the relationships between evaluation factors, to formulate CPA firms website quality evaluation model. It is hoped that this evaluation model can achieve the current evaluation website performance; meanwhile, the key improving factor will be located after calling upon the performance. The results can be feed backed to CPA firms industry for improving the quality of their website management.
