The Effect of Strategy Alliance Mechanism on the Operating Performance of Accounting Firms

Abstract

ABSTRACT Based on the viewpoint of strategy alliance, this paper discusses whether the implementation of this alliance has a positive impact on the accounting firm’s operating efficiency. The empirical results are as follows: 1. The operating efficiency after implementing a strategy alliance is higher than the operating efficiency before implementing a strategy alliance. 2. As for the improvement and benefit of resource utilization, the output item that should be increased most for the accounting firm itself and the overall strategy alliance system is the number of business engagements; advertising expenses are needed to be slightly reduced in terms of input items. 3. Whether the strategic alliance is implemented or not, the largest proportion of performance contribution of the accounting firm and the overall strategy alliance system output items is both the operating profits for accounting firms on a standalone basis and the strategic alliance. The largest contribution to performance is from the annual wages, and the input from the cost of human resources will help improve the performance of the accounting firm and the whole strategy alliance system. Finally, the strategy alliance can bring the accounting firm better performance and increase the opportunities to develop more market sources.