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A Study On The Organization Structure And Influencing Factors Of Knowledge Workers In Certified Public Accountants

Posted on:2016-07-10Degree:MasterType:Thesis
Country:ChinaCandidate:X WangFull Text:PDF
GTID:2279330461490774Subject:Business management
Abstract/Summary:PDF Full Text Request
In recent years, our country continuously rapid development of economy and society, the urbanization process to speed up the whole, the ensuing social contradictions increasingly prominent, the people’s livelihood needs large space. Certified public accountants is mainly for other organizations to provide audit or consulting services, she has been much attention to the organization, not only because she is passionate challenge work, and the nature of organizational members and organizational climate also has a very attractive. Certified public accountants due to its work belongs to the high-end technical advice or audit, its staff generally have higher degree, bachelor degree or above, degree in professional knowledge and rich, across both from the do mest ic wellknown colleges and universities, there are overseas students, also have different professional, both related to accounting major, also have Chinese, English and other correlation low professional. To sum up, certified public accountants of employees is very rich. However, through the study I found that accounting firm turnover rate is very high(about 22% turnover), in the face of "brain drain", the team is not stable, so severe situation, focus on the material conditions of external factors is far from enough, let us go to more attention to explore the factors of high turnover rate within the organization.Organizational identification for any job or career is very necessary and important. So the author thinks that, for the particularity of certified public accountants service object and work, study accounting firm knowledge staff to understand the influence factors of organizational identification degree its organizational identity status of workers, improve the level of the organizational identification from different angles, proposed targeted measures, although has certain limitations, but the study of other accounting fir m organizational identification has a certain reference value, the stability of cert ified public accountants knowledge-based staff has extremely important theoretical and practical significance.By sorting and selection of related literature, considering the organizational characteristics and characteristics of the research object, the accounting firm knowledge staff agency interview six employees according to the interview outline. This study draws on Wang Hua, Renmin university of China in 2008 and design of organizationalidentification scale under the background of Chinese culture, effective questionnaire data using SPSS statistical software for Windows 17.0 for factor analysis.This research conclusion is as follows:(1) obtained by exploratory factor analysis accounting firm knowledge staff four dimensional structure model of organizational identification, namely to evaluate,cognition, emotion, behavior.(2) according to the above investigation and interview analysis, we concluded that the structure dimension of certified public accountants knowledge staff organizational identification as well as the overall situation, to analyze the factors influencing their organizational commitment. So from the perspective of practice, we will be from the organization level and individual level tries to put forward several Suggestions to improve the accounting firm, the knowledge staff’s organizational commitment to reduce their sense of job burnout, to achieve the purpose of the accounting team.
Keywords/Search Tags:auditors, organizational identification, structure
PDF Full Text Request
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