The Research On The Post-Merger Integration Of Accounting Firms Based On The Core Competence Theory

The accounting firms in China have developed rapidly in recent years, with thedevelopment of economics and institutions. More and more accounting firms choose toimprove the core competence through mergers. However, there remain some problemsrespectively, such as problems corresponding the organizational structure, culturalcoordination and human resource management. Simultaneously, most accounting firms justpay the attention on the benefit of the merger, but ignore the problems respectively. Try toexplore the phenomenon corresponding the merger and resolve the problems is of greatimportance.The thesis tries to resolve the problems corresponding the merger of the accounting firmsin an analytic way. The thesis shows that improve the core competence of the accounting firmsis a strategic way to win the competition war with the multinational accounting firms. Thethesis firstly shows a review of the mergers of the accounting firms and makes a conclusionthat mergers among the accounting firms will be a important trend in the future.Then the thesis reviews the theoretical foundation of the research-core competence whichis a widely cited theory in enterprise mergers research. In the third path of the thesis, theauthor tries to conclude the main problems corresponding the mergers of the accounting firms.In the end of the thesis, the author shows some suggestions for the mergers of the accountingfirms, which shed some light on the future research in this area at the same time.