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Research On Financial Performance Of Certified Public Accountants Based On Network Structural Holes

Posted on:2018-11-04Degree:MasterType:Thesis
Country:ChinaCandidate:X WangFull Text:PDF
GTID:2439330620453713Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,the number of literatures on the study of structural holes has increased exponentially,indicating that the structural holes have the heat and significance of their research.However,the article on the structure holes mainly focus on these areas of business alliances,mergers and acquisitions,cluster enterprises,industrial chain,business growth,nobody linked structure hole with accounting firm performance.Although the number and income of China's accounting firms has increased through continuous exploration and development,domestic accounting firms and the four major accounting firms still have a big gap.Therefore,the research on their performance is very important,this paper uses a new perspective — structure hole to analyze its impact on the performance of the accounting firms.The research of this paper is based on the literature of the research on the structure hole,the geographical distance and the performance of the accounting firm,and uses the methods of literature research,case analysis,archival data method,comparative analysis approach and so on.The author defines the types of accounting firms to form the structural holes for the first time.At the same time,it proves that the structure of the accounting firm belongs to the common benefit structure hole,which can promote the overall performance of the firm.Through the calculation of the structural holes' inspection index,the paper analyzes the correlation between the index of the accounting firm occupying the structural hole and its performance.Finally,the correlation between the geographical distance and the performance of the division is analyzed by the calculation of the geographical distance of the general occupying the structural hole and the branch.The research of this paper not only enriches the theory of structural hole,integrating the accounting firm into the structure hole,but also enriches the theory of the performance of accounting firms,incorporating the impact of structural holes on firm performance.At the same time,the research of this paper has certain practical significance.At present,it is necessary for China's accounting firms to seek the growth and transformation in order to catch up with the big four.This paper provides a favorable growth model—structure hole network growth that is conducive to promoting the development of the firm's overall performance.And the accounting firm occupying of structure hole can enhance its performance through expanding its effective scale and reducing its degree of constraints.Another important issue in the development of accounting firm is the establishment of a branch.The geographical distance between the branch and the firm occupying the structure hole and performance of branch is related.When determining the province of establishing a branch,this paper provides a basis for the location of the branch.
Keywords/Search Tags:structural holes, geographical distance, financial performance of accounting firms
PDF Full Text Request
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