Research On The Resources Integration Of The Post-accounting Firms' Consolidation

Large-scale development has become a main trend of the public accounting firms in the worldwide. The international public accounting firms experienced the uncountable consolidation at 1980'.Under the guideline of the series policies, the Chinese public accounting firms have through the large-scale development of consolidation since 2000. By reviewing the experiences of the international public accounting firms'consolidation, we find the consolidation is not only the splice of two accounting firms. There will inevitably be conflicts after the consolidation due to the differences between the two accounting firms in corporation culture, human resources, working standards and organization structure, and these will have an impact on the development of the new public accounting firm, even lead to a failure of the consolidation. In order to reduce the negative impact, we should take effective action to integrate the resources after the consolidation. The large-scale development of Chinese public accounting firms began later than that of the international public accounting firms, still at the stage of exploring. The study on the resources integration of the post-public accounting firms'consolidation is elementary. The majority of the public accounting firms is lack of the integration plan in the practice of the consolidation; even there were cases that the consolidation failed because the audit quality fell due to the lack of integration plan. Therefore, the study on the resources integration of the post-accounting firms'consolidation has important theoretical and practical meanings.This article mainly uses system theory and enterprise competitive advantage theory, adopting the means of the theoretical analysis to analyze the public accounting firms'consolidation and the resources integration; using the standard analysis to analyze the four aspects of the resources integration as well as the case study method to analyze the post-accounting firms'resources integration. Firstly, this text sets forth the basic meaning of the consolidation and resources integration; secondly, according to the view of the enterprise resources, the enterprise resources mainly include the organization structure, working standards, human resources and corporation culture. Text uses the system theory of the enterprise merger to support the view of seeing resources integration of the post-accounting firms'consolidation as a whole, and analyzes the connection between the resources after the consolidation and the mutual impact on each other from the view of system theory. Thirdly, the text analyzes the drives pushing the public accounting firms to consolidate and the problems after the consolidation to explain the necessity of the resources integration of the post-accounting firms'consolidation. On the base of summarizing the experiences of the international public accounting firms'consolidation the text clarifies the key factors affecting whether the public accounting firms'consolidation will be successful or not. On the base of the above, the text points out four parts of resources integration, including the integration of the organization structure, working standards, human resources and corporation culture. The text aims to define the scale and the aim of the resources integration and discuss the necessity of the integration and the measures of integration, hoping to make clear direction of the resources integration and making the public accounting firms'consolidation satisfying results. Key Words:public accounting firms consolidation resources integration...