CPA quantitative evaluation model of knowledge management performance

[Paper Keywords] Knowledge Management performance evaluation of fuzzy evaluation of Certified Public Accountants
[Abstract] This paper analyzes accounting firm elements of Knowledge Management performance index is established based accounting firm Knowledge Management performance evaluation of multi-level fuzzy comprehensive evaluation model. Application examples show that the model has overcome the strong subjectivity of qualitative evaluation defects, has a good reasonable and effective, is to evaluate the performance of accounting firms a practical Knowledge Management tool.


Accounting industry is knowledge-intensive industry, measure its value more the quality of staff as the main basis is, more precisely in the minds of employees is mainly based on knowledge and experience. Shrewd manager of accounting firm employees must learn how to knowledge of the mind as a corporate asset management, to adapt to the changing of the accounting market, in the increasingly fierce competition in an invincible position. accounting firm based on knowledge and wisdom based company, is a knowledge-based enterprises, Knowledge is the accounting firm foothold in this, the source of services, so as to determine the characteristics of the core knowledge of accounting firm Knowledge Management Research and practice is very important. With the gradual opening of China's accounting market, many famous foreign accounting firm to enter our country, our accounting firm in order to gain advantages in the competition, good or bad effects of the implementation of knowledge management plays a very important role.

In this paper, fuzzy comprehensive evaluation theory (Fuzzy Comprehensive Judgment Theory) and the level of theory (Analytic Hierarchy Theory), accounting firms through the establishment of a multi-level fuzzy comprehensive evaluation model to achieve the knowledge on the accounting firm's evaluation of management performance.


First, elements of performance evaluation form

(A) the emphasis of knowledge management
The 21st century, business management, has entered the era of knowledge management. Knowledge management is a long-term business strategy accounting firms, the benefits to the accounting firm is: to create a new accounting firm's competitiveness and increase their profits and reduce their cost and improve its efficiency, to build its new corporate culture. accounting firms encountered in the development problems are manifold. from the external point of view, increasingly fierce market competition; from within, because the cost of business and management audit increase in yields on the decline. the industry have the same feeling: do not audit more.

However, we should see the new trend: the role of monetary capital is relatively dilute the value of human capital is rising; decline in the value of physical labor, creative appreciation of the value of mental work; the proportion of tangible assets and the effect of narrowing the proportion of intangible assets and role in raising. All of this means that the knowledge, technology, Information and innovation-based value of human resources is increasingly important. At the same time, the accounting firm's management also brings a certain difficult. For example, based on the mental CPA difficult to manage; the value of knowledge and technology and the resulting poor performance of quantitative assessment of the past, physical labor on a centralized to external oversight to be effective, but uses scattered Personalized almost invisible labor is invalid, because people change jobs frequently, even to take all measures to protect trade secrets, but as a trade secret knowledge, Information and technology are the staff development, use and disposal, and its people in, can not be separated, were gone, also took trade secrets, accounting firms so as to protect intellectual property rights. United States, a study shows that a separation initiated by the CPA, the losses caused to the accounting firm is the 2.5 times annual salary jobs, the company's classified staff may leave the company after the damage, equivalent to the master half of the value of the company trade secrets. There are a certified public accountant, auditing services by accounting firms have made some customers resources and market experience, but for themselves, in turn, challenge the asking price to the accounting firm. Obviously, the value and strengthen the accounting firm's knowledge management is essential. Thus the performance evaluation of good and bad accounting firm basis of knowledge management factor is its emphasis of knowledge management, specifically in knowledge management, President (CKO) positions and the establishment of state of knowledge management, knowledge management strategy and budget to develop the situation, staff training and related costs rate three aspects.

(B) knowledge management of human capital
Accounting firm service quality depends mainly on the intellectual work of its employees, people are carriers of knowledge, intellectual labor is characterized by a high accumulation of knowledge of labor and highly specialized labor, both of which determines the high creativity. From the intellectual labor characteristics of the content of view, constitute intellectual labor content knowledge and skills as factors of production play a role in the process of audit, and general factors of production have great differences in the value of their use in the next audit of the business and "copy" the value of . This knowledge before being replaced, the value of copy to the eternal, thereby ending condensation in the audit the business. Therefore, the accounting firm to implement knowledge management strategy of the most important resource is human capital, specifically in the knowledge structure, expertise, updating of knowledge intensity and four workers learning environment.

(C) the capital structure of knowledge management
Structural capital is the business of accounting firms to implement those technologies, work methods and procedures, including governance structure, corporate culture and system of three areas. Organizational structure is the organization of the skeleton and adhesives, it is an accountant Shi Wusuo and mutual exchange of employees work a large environment. no strong organizational structure, accounting firms can not provide high quality products and services, employee Yehui frustrated, without. organizational structure Zichan can not be used as regulations, must be tuned to adapt to the needs of the market and work, not regularly review the organizational structure of the asset value and performance in the market, accounting firms will lose the advantage to succeed.

(D) Knowledge Management Knowledge System
Thmas H. Davenport pointed out that the same company as the management of tangible assets to managing knowledge assets: access to assets and their "store" in a place that can be easily obtained. Of tangible assets, location of the "warehouse", corresponding knowledge assets need to store the "knowledge base", ie a knowledge system. knowledge system is a knowledge to create, capture, organize, share, exchange, and then complete the creation of new knowledge management system. accounting firm is a knowledge system continue to explore new knowledge, access to the cycle of new knowledge to improve the spiral process. their knowledge of factors including the composition of the system to retain talent and knowledge creation and management Information systems, access to Information and knowledge from the outside world, standardization of Information and knowledge resources stock, knowledge exchange status, knowledge into explicit knowledge of the situation and the seven aspects of resource utilization.


Second, the evaluation index system

Have been summarized and knowledge management performance evaluation system of Research results, according to the special nature of knowledge management accounting firm, as its explicit knowledge include: policies and regulations, industry articles, such as case studies and other irregularities; project papers and communication path, such as The electronic version of the project papers, in the process of the project on the lower level, the business of communication between staff and customer track records. The tacit knowledge include: laws, regulations, policies, regulations and summary of personal understanding of specific examples, especially instances of violation summary of the key and difficult, leakage of personal grasp of the understanding of individual client business, understanding of customer management processes, and other personal skills, knowledge, skill, such as computer Application skills and so on. Based on the consistency integrity, controllability, balanced, and practical principles, from the accounting firm's emphasis on knowledge management, human capital, structural capital, knowledge systems in four areas targeted for accounting firms to establish a knowledge management Performance Evaluation System. reposted elsewhere in the Research Papers Download http://www.hi138.com III, multi-level fuzzy comprehensive evaluation model

(A) determine the factors set
With established accounting firm in front of knowledge management performance evaluation system based factor set U = {U1, U2, U3, U4} = {seriously, human capital, structural capital, knowledge systems}; U1 = {U11, U12, U13 } = {CKO positions and the establishment of knowledge management, knowledge management strategy and budget development, staff training rates and related costs}; U2 = {U21, U22, U23, U24} = {knowledge structure, professional skills, knowledge, strength update staff learning environment}; U3 = {U31, U32, U33} = {governance structure, corporate culture, enterprise system}; U4 = {U41, U42, U43, U44, U45, U46, U47} = {Information System and management, information access, information, standardization, the stock of knowledge resources, knowledge sharing situation, the situation of knowledge into explicit knowledge resource utilization}.

(B) to determine the level of assessment set
Based evaluation of the level set V = {V1, V2, V3, V4} = {excellent, good, and poor}.

(C) determine the equivalent weight of the factors set
Fourth, case study
To determine the weight of the factors at all levels, Heilongjiang Province, with total assets of the 100 million or less, 100 million to 1 000 million, 1 000 million or more small, medium and large accounting firms issued a consultation of all 20 of 60 questionnaires, 58 questionnaires (a response rate 97%), 55 valid questionnaires (92% efficiency). AHP calculated by the weight of indicators at all levels. a factor weight for the Wu1 = 0.1826, Wu2 = 0.1755, Wu3 = 0.2446, Wu4 = 0.3973; two factors emphasis factor weight for the Wu11 = 0.4011, Wu12 = 0.2065, Wu13 = 0.3924; human capital factors, weight Wu21 = 0.2082, Wu22 = 0.2874, Wu23 = 0.4062, Wu24 = 0.0982; structural capital factors weight Wu31 = 0.2315, Wu32 = 0.1820, Wu33 = 0.5865; knowledge system factors weight Wu41 = 0.3677, Wu42 = 0.1562, Wu43 = 0.0790, Wu44 = 0.0511, Wu45 = 0.0675, Wu46 = 0.0946, Wu47 = 0.1839.

Management invited 10 experts in the full understanding of the accounting firm is established evaluation model of knowledge management performance analysis and after the premise of the theory, according to "excellent, good, and poor" standard of knowledge in Daqing City, a public accounting firm management performance evaluation of all factors, the evaluation results with the matrix C, matrix D, matrices E and F, respectively, a matrix of indicators U1, U2, U3, U4 every second under the evaluation factors and fuzzy set V consisting of fuzzy relationship matrix.

Layer by layer using fuzzy relational operator formula calculation, and are normalized, the result is (0.0740,0.3760, 0.5080,0.0420).

Based on the above results of the CPA in performance evaluation of knowledge management as "the."

V. CONCLUSIONS

Accounting firm knowledge management performance evaluation system can be divided into four level factors, 17 two factors. AHP can be used to determine the weight factors, the use of fuzzy operation method of evaluation results, based on the principle of maximum degree of discrimination. The evaluation model of knowledge management accounting firm can provide quantitative performance evaluation results of the evaluation, the subjectivity of qualitative evaluation to overcome the shortcomings too strong, accounting firm to evaluate the performance of a practical knowledge management tool. Links to Research Papers Download Center http://www.hi138.com