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The Relationship between Human Capital and Business Performance in Accounting Firms

Author: ZuoJiaYin
Tutor: LuNingWen
School: Donghua University
Course: Accounting
Keywords: CPA human capital accounting firm operating performance
CLC: F233
Type: Master's thesis
Year: 2014
Downloads: 123
Quote: 0
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Abstract


In recent years, China’s CPA industry is developing rapidly, but there is still lack of Influential at home and abroad. In the local market, compared with the international "big four". the gap in operating performance is obvious. The accounting firms belong to the human capital-intensive enterprises, relying on the professional accounting, audit, tax and advisory professional knowledge of the CPA’s mental labor to create value, For the reason that human capital is the most important resource of an accounting firm, we must focus on human capital as the most valuable resource, then we can get the achievement of the accounting firm.Based on the related theory, first we described the situation of accounting firm human capital, and analyzed the relationship between human capital and operating performance, so we conclude that human capital is the most direct and decisive factor on firm performance because of its subjective initiative,unique irreplaceable and incremental value. Then we study the present situation of China’s CPA industry by deep analysis, and pointed out that the current domestic firms exist problems like low scale, the low level of CPA qualification, talent age on the high side, training is insufficient, lack of effective incentive mechanism and operating performance is uneven; then we verify our conclusion by SPSS analysis, including descriptive statistics, correlation analysis, principal component analysis, multiple linear regression analysis and Logistic regression analysis to study whether or not there exist a relationship between CPA education level, CPA experience, the number of CPA employees, follow-up education, Human capital and business performance; The result shows that:①CPA education level was positively correlated with business performance;②CPA experience is positively correlated with business performance;③The number of CPA employees is positively correlated with business performance;④CPA follow-up education is positively correlated with business performance;⑤Human capital is positively correlated with business performance; In the end some measures are put forward to strengthen the construction of accountants’human capital to promote business performance improvement.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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