Font Size: a A A

Study On The Accounting Firm Competitiveness Based On The Perspective Of Human Capital

Posted on:2017-02-14Degree:MasterType:Thesis
Country:ChinaCandidate:X M FanFull Text:PDF
GTID:2309330485951205Subject:Accounting
Abstract/Summary:PDF Full Text Request
Presently, accounting firms play an important role in benefiting investors and promoting a healthy capital market. However, they are also faced with fierce challenges at the same time, such as competition, development, growth, and so on. Because the accounting industry is service based and labor intensive, the studying of its competitiveness from the perspective of human capital is of great significance. This paper analyzes the impact on the competitiveness of accounting firms from a human capital perspective.First of all, the paper’s architecture was created based on in-depth research, review,and analysis of relevant industry publications. It provided the foundation for our study of the theory of human capital in relation to the competitiveness of accounting firms.Secondly, from theoretical analysis, we continued on to research design. Based on the data and scoring matrix of the 100 top accounting firms in 2015 provided by CACP(China Association of Certified Accountants), we adjusted the synthesis score as the substitute variable of accounting firms’ competitiveness, substituted human capital elements as independent variables, and developed our research model. We then conducted multiple regression analysis and derived our empirical research conclusion.Finally, this paper put forward suggestions on policies to enhance competitiveness of accounting firms.Our conclusions are as follows: education levels, percentage of CPAs(Certified Public Accountants), Levels of CPA experience,continuing education in a firm and average capital income levels of employees have significant impact on the competitiveness of an accounting firm. The number of leading talents also affect competitiveness, but not as significant factors.
Keywords/Search Tags:accounting firm, competitiveness, human capital
PDF Full Text Request
Related items