A Case Study of Accounting Firm Related to Human Capital Development, Work-Life Balance, and Motivation of Employees

Abstract

Abstract The dynamism and continuous change aimed at competitive markets causes organizations to diversify their tactics to obtain long-term competitive advantages and to achieve performance. Human capital is the key to achieving these goals, and the creation and development of unique human capital, according to the specific needs of each company through the knowledge, skills, expertise, and capabilities it possesses, is the main competitive advantage that a company can have. Therefore, this paper aims to test and analyze, through a case study applied to the employees of an accounting and audit firm, the degree of satisfaction of the team regarding the activity they carry out, emphasizing the existing human capital development opportunities, motivation, and work-life balance. To achieve these objectives, a questionnaire was distributed to the company's employees. Therefore, the results show that for a newly established company, it is important to emphasize the training and development of human resources because a large employees’ turnover can destabilize the situation in which the company is. Also, maintaining a work-life balance can determine a more positive perspective on the activity carried out, and the pleasant work environment and the encouraging attitude of superiors/management can be a source of extrinsic motivation for employees. This research can represent a starting point for entrepreneurs at the beginning of the journey in this field and, at the same time, it can be helpful for professionals in the field who want to make a comparison between the analyzed company and the company in which they work. Starting from the image provided by the case study applied to a single company, in order to expand the possibility of applying these studied aspects, a research work can be carried out in the future that includes companies from various fields of activity, with different sizes and development opportunities.