Abstract
From the perspective of human resource structure, this paper examines the impacts of organizational characteristics within accounting firms (hereinafter referred to as “firms”) on the overall operation performance and the performance of four businesses: financial attestation, tax, management consulting, and industrial and commercial registration. This paper finds that 1) a higher proportion of professional assistants correlates with better overall operation performance of firms, with a more pronounced effect in financial attestation and tax; 2) a higher proportion of employees who graduated from universities and colleges is associated with better overall operation performance of firms, particularly noticeable among university-level employees in financial attestation and tax; 3) a higher proportion of young-aged, prime-aged, and middle-aged people is linked to better overall operation performance of firms. In other words, employees between 25 and 54 years old significantly contribute to firms’ overall operation performance, with young employees between 25 and 34 years old excelling in financial attestation, tax, and industrial and commercial registration. Meanwhile, prime-aged employees between 35 and 44 years old excel in tax, industrial, and commercial registration. 4) A higher proportion of female practitioners is associated with better overall operation performance of firms, particularly notable in financial attestation, tax, and industrial and commercial registration. Therefore, managers are advised to consider adjusting or reducing the proportion of partnership accountants and employees with master’s degrees, hiring professionals in various fields, expanding management consulting operations actively, and enhancing firms’ competitive advantages to improve the firms’ operation performance. This paper aims to provide a valuable reference for firm managers when making decisions about human resource structure and operational strategies.
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