Investigation Report On The Quality Of Management Consulting Services Of Accounting Firms In Hunan Province

With the emergence of the drawbacks of traditional audit business,management consulting has become a new business growth point for accounting firms.At the same time,the Chinese Institute of Certified Public Accountants(CICPA)and the Hunan Institute of Certifie d Public Accountants have included management consulting in the development plan of accounting firms,increasing the importance of management consulting from a policy perspective.In 2021,to know more about the present status of management consulting of a ccounting firms in Hunan Province and standardize the management consulting market,the Hunan Institute of Certified Public Accountants and the Hunan Assets Appraisal Association launched the key project "Research on the Current Situation and Development Path of Industry Management Consulting Business",joint X Accounting Firm conducted a comprehensive survey on Hunan Province accounting firms.This article takes this background to expand.Based on the theoretical foundation of service quality gap,referrin g to the audit quality analysis framework,combined with the practical work of management consulting,this paper designs a three-level indicator system of management consulting service quality,including four dimensions: service subject,service object,service process and service result.Then a survey questionnaire is designed based on the index system,and a survey is carried out on the accounting firms in Hunan Province by using the combination of online questionnaires and semi-structured interview.This article uses dimensionless and analytic hierarchy to process the survey data,and score the management consulting service quality of accounting firms in Hunan Province.The results show that the quality of management consulting services of accounting firm s in Hunan Province is uneven,the score gap is large,and the development space is obvious.Through in-depth analysis of the results of questionnaires and semistructured interviews,the author found the following problems in the management consulting business of accounting firms in Hunan Province: limited development of service subjects,high expectations of service objects,unregulated service processes,and difficulty in evaluating service results.By analyzing the reasons behind the problem,this paper finally puts forward targeted suggestions from the professional development of the firm,the construction of high-quality talents,the stimulation of customer needs,and the standardization of the market.The research of this paper has two purposes.One is to help readers understand the latest status of management consulting business of accounting firms in Hunan Province,and enrich the theoretical research in the field of management consulting.The second is to base on the status quo found in the investigation,find out the problems of management consulting in Hunan Province,explore the reasons behind it,and make targeted recommendations,so as to help local accounting firms to standardize the development of management consulting,and provide a feasible reference for standardizing the management consulting market.