Human capital and its relationship with the organizational performance in accounting services providers
DOI:
https://doi.org/10.16930/2237-7662/rccc.v16n48.2373Keywords:
Human Capital, Performance, Accounting.Abstract
Currently the value of companies cannot only be estimated by their tangible assets. The generation and acquisition of knowledge are key for obtaining competitive advantages, reason for which the importance of the intellectual capital of the organization grows. In this context the research aims to analyze whether the human capital (CH) held by companies providing accounting services are positively related to their organizational performance (DO). Methodologically, the research is characterized as quantitative and of an applied nature, with the empirical data obtained from a questionnaire in intentional sample. Data were collected from both constructs and respondents and their companies. Statistical methods were t test and the analysis of variance for averages comparisons. We have also used exploratory and confirmatory factor analysis and modeling in structural equations to evaluate the conjectured relationship. The results have showed that the respondents have statistically equal perceptions for both constructs when considering gender and the type of management the firm has, but there were differences for the perception of performance according to the size. Larger companies report higher performance. The hypothesis that CH is positively and significantly related to OD is, therefore, confirmed.References
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