The Study on the Relationship Between Resource and Performance- the Case of Accounting Firms in China of MCs Degree
With the establishment and in-depth development of China's socialist market economy system, the accounting firm industry, although having undergone vigorous development, has fallen short of the requirements of China's economic and social development and the level of development of the glob...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2022
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| Online Access: | https://eprints.nottingham.ac.uk/67845/ |
| _version_ | 1848800451248521216 |
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| author | Niu, Lu |
| author_facet | Niu, Lu |
| author_sort | Niu, Lu |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | With the establishment and in-depth development of China's socialist market economy system, the accounting firm industry, although having undergone vigorous development, has fallen short of the requirements of China's economic and social development and the level of development of the global accounting industry, while the commitment to fully open up the accounting market to international accounting firms five years after accession to the World Trade Organization and the implementation of new accounting standards that are in line with international standards have further intensified competition in the accounting firm industry and further stimulated the prosperous development of the profession (Xiang, 1998). How to guide the standardized development of large, medium, and small accounting firms by different development positioning, further enhance the comprehensive strength of accounting firms, realize the strategic plan of becoming bigger and stronger, and promote the good and fast development of China's CPA industry has become an important issue for the development of China's accounting firm industry at present and for some time to come.
This paper starts with a review of the relevant literature on accounting firms and resource base theory as a starting point to establish the content and significance of the research. This is followed by a review of the relevant supporting theories, namely resource-based theory, competitive advantage theory, and Fahy’s model which are used to construct the theoretical cornerstones and framework for the study. By using the quantitative analysis method, this research figures out the key resources that influence the performance of accounting firms and identified reputation, talent, level of informatization as the key factors. At last, suggestions on how to use these resources to obtain superior performance are given accordingly. |
| first_indexed | 2025-11-14T20:51:46Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-67845 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:51:46Z |
| publishDate | 2022 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-678452023-04-25T15:19:06Z https://eprints.nottingham.ac.uk/67845/ The Study on the Relationship Between Resource and Performance- the Case of Accounting Firms in China of MCs Degree Niu, Lu With the establishment and in-depth development of China's socialist market economy system, the accounting firm industry, although having undergone vigorous development, has fallen short of the requirements of China's economic and social development and the level of development of the global accounting industry, while the commitment to fully open up the accounting market to international accounting firms five years after accession to the World Trade Organization and the implementation of new accounting standards that are in line with international standards have further intensified competition in the accounting firm industry and further stimulated the prosperous development of the profession (Xiang, 1998). How to guide the standardized development of large, medium, and small accounting firms by different development positioning, further enhance the comprehensive strength of accounting firms, realize the strategic plan of becoming bigger and stronger, and promote the good and fast development of China's CPA industry has become an important issue for the development of China's accounting firm industry at present and for some time to come. This paper starts with a review of the relevant literature on accounting firms and resource base theory as a starting point to establish the content and significance of the research. This is followed by a review of the relevant supporting theories, namely resource-based theory, competitive advantage theory, and Fahy’s model which are used to construct the theoretical cornerstones and framework for the study. By using the quantitative analysis method, this research figures out the key resources that influence the performance of accounting firms and identified reputation, talent, level of informatization as the key factors. At last, suggestions on how to use these resources to obtain superior performance are given accordingly. 2022-05 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/67845/9/20225136-BUSI4134%20UNUK-2021.pdf Niu, Lu (2022) The Study on the Relationship Between Resource and Performance- the Case of Accounting Firms in China of MCs Degree. [Dissertation (University of Nottingham only)] Resource-based view of firms performance sustainable competitive advantage |
| spellingShingle | Resource-based view of firms performance sustainable competitive advantage Niu, Lu The Study on the Relationship Between Resource and Performance- the Case of Accounting Firms in China of MCs Degree |
| title | The Study on the Relationship Between Resource and Performance- the Case of Accounting Firms in China of MCs Degree |
| title_full | The Study on the Relationship Between Resource and Performance- the Case of Accounting Firms in China of MCs Degree |
| title_fullStr | The Study on the Relationship Between Resource and Performance- the Case of Accounting Firms in China of MCs Degree |
| title_full_unstemmed | The Study on the Relationship Between Resource and Performance- the Case of Accounting Firms in China of MCs Degree |
| title_short | The Study on the Relationship Between Resource and Performance- the Case of Accounting Firms in China of MCs Degree |
| title_sort | study on the relationship between resource and performance- the case of accounting firms in china of mcs degree |
| topic | Resource-based view of firms performance sustainable competitive advantage |
| url | https://eprints.nottingham.ac.uk/67845/ |