Research Article
The Establishment of Risk Evaluation Index System for Small- and Medium-Sized Agency Bookkeeping Companies
Table 14
Scoring table of industry competition risk indicator layer.
| Risk assessment A | Policy and legal risk A1 | Industry competition risk A2 | Information technology risk A3 | Undertaking business risk A4 | Practitioner risk A5 |
| Policy and legal risk A1 | 1 | | | | | Industry competition risk A2 | | 1 | | | | Information technology risk A3 | | | 1 | | | Undertaking business risk A4 | | | | 1 | | Practitioner risk A5 | | | | | 1 |
| Industry competition risk A2 | Risk a21 of low-price competition among peers | Infiltrator substitution risk a22 | Service homogenization risk a23 | | | Risk a21 of low-price competition among peers | 1 | | | | | Infiltrator substitution risk a22 | | 1 | | | | Service homogenization risk a23 | | | 1 | | |
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