Are there any Differences in the Business Philosophy Perceived by Employees from Different Accounting Firms?——A Survey of Employees from Chinese Accounting Firms
HUANG Lin-lin1, QI Fei2
1.School of Economics and Management, Beijing Jiaotong University, Beijing 100044, China; 2.Department of Supervision, Chinese Institute of Certified Public Accountants, Beijing 100039, China
Abstract：
Based on the survey results of the employees of Chinese accounting firms with related qualification of securities and futures, the theoretical model of the value logic of the accounting firms in China is constructed. The study finds that in general there is a trade-off relationship between “professionalism” and “commercialism” in China’s accounting firms; employees could perceive the tension between these two types of value logic and this tension would further permeate into employee’s specific operational management perspectives including professional identity, organizational identity and insistence on independence. From the perspective of practice quality, the employees with higher quality of practice perceive the difference between “professionalism” and “commercialism” and could balance the relationship between quality and revenue; the employees with lower quality of practice face more acute tension and fail to coordinate the conflict between quality and revenue.
HUANG Lin-lin, QI Fei.Are there any Differences in the Business Philosophy Perceived by Employees from Different Accounting Firms?——A Survey of Employees from Chinese Accounting Firms[J] Economic Survey, 2017,V34(4): 111-117
2017 
