Research On Performance Evaluation Of A Accounting Firm Based On Performance Prism Model

At present,the increasingly fierce market environment makes enterprises face new challenges.As an effective supervision and management system,performance evaluation has an important impact on the business development of enterprises.Because of the particularity of the accounting firm industry,its products,namely the relevant accounting information of the audited units,may be directly used by customers,other investors,the government and the public to make investment and management decisions.If the accounting firm's performance evaluation only serves a specific stakeholder,it is obvious that there is a fairness of evaluation,so it is necessary to fully consider each stakeholder.Oriented to stakeholders,the performance prism model establishes performance evaluation indicators for different stakeholders,which provides a new idea for the study of enterprise performance evaluation.In view of this,the thesis takes A accounting firm as an example,based on the performance prism model theory to construct a performance evaluation system suitable for the development of accounting firm A.The thesis adopts the literature research method,the investigation interview research method and the combination of qualitative and quantitative analysis.The thesis first expounds the meaning and main methods of performance evaluation,and specifically analyzes the performance prism model theory and stakeholder theory.Then it introduces the general situation of A accounting firm and analyzes the implementation of its existing performance evaluation.It finds that there are neglect of other stakeholders,Performance evaluation index is too one-sided,communication feedback mechanism is insufficient and the performance of the firm is uncoordinated with the development of the strategy.On the foundation of these,the feasibility of using a performance prism model for performance evaluation is obtained.Afterwards,the main stakeholders of A accounting firm were investigated.According to the principle of performance prism model,from the perspective of various stakeholders,the performance evaluation indicators were designed in five dimensions of performance prism model,then determine the index weights,standardize the indicators and get the corresponding score,and then make comprehensive evaluation on performance evaluation of accounting firm A.Finally,it is proposed that the communication and feedback mechanism of the firm should be improved,the information management platform of performance prism model and the performance evaluation team should be established and the publicity and education of performance evaluation knowledge should be strengthened.The thesis provides a reference for the research work of enterprise performance evaluation in the same industry.At the same time,it also makes a new attempt on the practical application of the performance prism model theory.