| Summary: | Quality management of a public accounting firm is very important.
The client of a public accounting firm has, normally, expectations and
features in mind that form a basis for comparison among alternatives. Lack
of any of these features may eliminate the service of such public accounting
firm from further consideration. In addition to all aspects of people
management � selection and recruitment, learning and development, and
performance management, two other important factors are Leader-Member
Exchange (LMX) model of leadership and cohesiveness.
It is important to explore how the Total Quality Management has been
implemented at a public accounting firm, ABC - a member firm of XYZ in
Indonesia - that has created high level of quality services and led to client
satisfaction, and this, in turn, has made it sustainable in the marketplace for
more than 50 years. As part of it, it is interesting to observe certain factors
that affect the performance of people at ABC, including perception of ABC
people to LMX and cohesiveness. It is also important to understand how
various stakeholders assess the quality of ABC.
Assessment from various stakeholders revealed that the quality of
ABC was maintained at the high standard. All aspects of people management
were well developed and maintained.
In addition to total quality management, performance of people at
ABC depends on some other important factors: background education of the
people and their GPA, perception of ABC people on the leaders and group
cohesiveness, and the level of entry when the people were hired.
Areas for improvement noted from the research are, among others, to
improve ABC�s brand image from internal perspective, performance
evaluation process for tax people, internal and external communication,
employee engagement and bonding.
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