Research on the Influencing Factor of Talent Flow: A Case of Small Accounting Firms

• Main Authors: CHENG,CHI-YI, 鄭吉益
• Other Authors: CHEN,DAR-HSIN
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/4zpzkw

碩士 === 國立臺北大學 === 企業管理學系碩士在職專班 === 107 === Whether the accounting firm can provide high-quality professional services, the key is the firm's director and staff, that is, the most fundamental human resources. The most important direct cost is the labor cost; however, as the domestic accounting firm's turnover rate is relatively high, it has also lost a huge amount of cost. In the past, domestic researches on the factors of employees leaving their potions from the accounting firm industry often looked into the approaches of keeping the talents of large accounting firms. However, large accounting firms and general small accounting firms have different organizational content or market segments. Therefore, this study focuses on the turnover of small accounting firms, and the research results may be far from large firms. The interviewees of the research were the employees of a small accounting firm. The interview was conducted from September 2018 to December 2019; four employees were interviewed in depth and two of them had left the company, and it explored the factors of quitting jobs from different angles. The results of the in-depth interviews are summarized as follows: Highly satisfied topics with the employees: 1. The advantages of supervisors’ leadership styles 2. The culture of organizations 3. Employee obedience and cultural cognition are quite easygoing. The unique work characteristics of small accounting firms that affect employee turnover intentions: 1. Different work schedules affect work content and vacations 2. Professional advantages 3. A wide variety of customer service 4. Work has time pressure 5. Work traits have independent work requirements 6. Work traits must be constantly updated with professional new knowledge. 7. Mastery and apprenticeship experience transfer. In order to avoid leaving the companies, the key points for small accounting firms to choose talents are: 1. Communication skills 2. Employees must have the ability to execute 3. Ability to develop workplace friendship and interaction 4. Ability to work as a team 5. Ability to ask questions 6. Attitudes and abilities to learn new knowledge 7. Love institutionalized norms 8. Fresh people in the workplace need to understand themselves in the workplace 9. Non-accounting graduates and second-time workers must strengthen their preparation for education and training. Issues with low employee satisfaction: 1. The level of Institutionalization can be strengthened, such as promotion, personnel management system, job target setting, etc. 2. Salary environment needs to be strengthened. 3. The system of employee ware fare should be clear. 4. Vacation, overtime, systemization of peak season bonus and optimization 5. Application of tool software.