第六章 結論與建議
第四節 後續研究及建議
針對上節研究限制提供相對應的建議及後續研究方面，如下列三點：
1.問卷設計方面
本研究是使用問卷進行調查，屬於量化分析，建議後續研究可以增加質化分析，
經由田野調查、訪談中輔以量化分析，更加深入探討以獲取更詳細之資料，避免因 問卷調查產生可能的偏差，讓後續之研究更加嚴謹化。
2.研究範圍方面
本研究的研究對象為在小型會計事務所任職之人員，但在所蒐集的有效問卷中 大部份樣本為記帳士事務所，以及只針對兩大地區(台中、高雄)發放問卷。建議後 續研究者可增加會計師事務所部份以及擴大到其他不同地區發放問卷。
3.研究對象方面
本研究的研究對象為小型會計事務所屬於專業技術服務業，建議後續研究者可 以針對其他專業技術服務業(如：律師事務所)進行相關之研究。
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