Relation Research Among Psychological Contract, Knowledge Sharing And Individual Performance

Intellectual capital constitute the core source of accounting firm’s competitiveadvantage. On the current situation, in addition to the enormous external competitivepressure, the poor audit quality and a serious brain drain is the local accounting firm’sinternal management problems to be solved. Without the awareness of the internalneeds of employees, it is difficult to make effective incentives for counting firms. Thehuge gap between realistic returns and inner expectations will bring employees a lotof dissatisfaction to firms that will vent his disappointment in organizational behavior,leading a negative impact on the outcome of the work performance, which will bereflected in the reduction of personal return. Study found that, as a contract ofemployment responsibility for each other’s subjective perception, psychologicalcontract reflects the inherent expectations of the contracting parties, which willinfluence employee behavior, and ultimately reflected on the performance output, theexisting study of psychological contract and performance cannot solve the the talentmanagement problem of accounting firm.In this study, we limited the research scope to local Chinese CPA, which isestablished and developed in China. Refers to the existing theoretical results, thisstudy discusses the different impact on individual performance caused bypsychological contract and knowledge sharing behaviors from the transactionalpsychological contract and relational psychological contract, while the action ofknowledge sharing in the mechanism of individual performance and psychologicalcontract has been verified. Through the269valid samples empirical analysis foundthat there was a significant negative correlation between transactional psychologicalcontract and knowledge sharing, while is not remarkable to the individualperformance; relational psychological contract has significant positive effect on bothknowledge sharing and individual performance; knowledge sharing in differentdimensions affect the content of individual performance differently, in which explicitknowledge sharing have a certain role in promoting the organizational status and enhancing the quality of individual businesses, besides, tacit knowledge sharing ispositive both to the organizational status and career development; knowledge sharingplays a partial mediating role in the relationship between psychological contract andindividual performance.Conclusions clarified the impact mechanism of psychological contract,knowledge sharing and individual performance, verified the applicability ofpsychological contract theory of two-dimensional structure to the local CPAemployees, and the potential impact of different types of psychological contract andknowledge sharing behavior on the special aspects of individuals performance, whichwill enrich the existing psychological contract theory, make up the insufficiency ofindividual performance studies on the perspective of employees interests, the mainpoint is that, the conclusion may has a certain practical significance on the localaccounting firms to alleviate the problem of brain drain.