| Título: | Influencia del capital humano en la calidad de la auditoría contable |
| Autores: |
Fernández, Mónica; Universidad Europea Gisbert, Ana; Universidad Autónoma Salazar, Juan Carlos; Universidad Autónoma |
| Fecha: | 2013-12-02 |
| Publicador: | Intangible capital |
| Fuente: |
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| Tipo: |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| Tema: |
Activo intangible, calidad del capital humano, calidad del servicio de auditoría, firma de auditoría. M100, M420 Intangible asset, human capital quality, audit quality, audit firm M100, M420 Intangible asset, human capital quality, audit quality, audit firm M100, M420 |
| Descripción: |
Objeto: Se estudian los determinantes de calidad del capital humano y del servicio en empresas de auditoría y principalmente cómo cualidades del capital humano inciden en la calidad del servicio prestado. Diseño/metodología: Se realizó un cuestionario a una muestra de socios de una firma de auditoría relevante. Con los datos de los cuestionarios se obtuvieron los mejores indicadores de calidad de capital humano y calidad del servicio respectivamente. Posteriormente, se elaboran tablas de contingencia, con los datos tratados, para determinar las probabilidades de encontrar equipos con elevado nivel de capital humano, equipos con elevado nivel de servicio y ver si dentro de los equipos con alto desarrollo de su personal, el nivel del servicio es más alto o no. Aportaciones y resultados: La calidad del factor humano es un activo intangible determinante en las organizaciones, especialmente en las que prestan servicios que requieren una alta capacitación profesional como ocurre en el sector de auditoría. Los resultados ponen de manifiesto que determinadas capacidades del capital humano inciden de forma relevante en factores asociados a la calidad del servicio de auditoría. El análisis realizado sugiere que una buena gestión e inversión en el capital humano de las mencionadas empresas, incide en la calidad del servicio prestado al cliente. Limitaciones: El trabajo se ha podido realizar en una única firma de auditoría y la muestra no ha sido muy elevada. Pretendemos conseguir ampliar las muestras y las firmas participantes en próximas investigaciones. Valor añadido: En este análisis la variable más destacada, en cuanto a capital humano se refiere, es la experiencia y formación en la industria. Políticas de buena gestión del capital humano pueden fomentar una cultura donde el objetivo de ética y transparencia, contribuyan a mejorar los servicios prestados. Purpose: We studied the determinants of human capital quality and service in auditing companies and especially how human capital qualities affect the quality of the service. Design/ methodology/ approach: We sent a questionnaire to a sample of members of a relevant audit firm. With the data were obtained the best indicators of human capital and service quality respectively. Subsequently, contingency tables are made, with processed data, to determine the likelihood of finding high equipment level of human capital, equipment with high level of service and see if within teams with high development of its staff, the level of service is higher or not. Findings: Quality on human capital is a key intangible asset in organizations, particularly those centered in providing services that require high professional training and expertise, as the auditing sector. The results show that certain capabilities of human capital have a relevant influence on service quality. And suggest that an appropriate investment in human capital is crucial in audit quality. Research limitations: The work has been done on a single auditor and the sample was not very large. We are working to extend samples and firms participating in future researches. Originality/ value: In this analysis, the variable most important in terms of human capital, is the experience and training in the industry. Policies of good human capital management can foster a culture where the goal of ethics and transparency, help to improve services. Purpose: We studied the determinants of human capital quality and service in auditing companies and especially how human capital qualities affect the quality of the service.Design/ methodology/ approach: We sent a questionnaire to a sample of members of a relevant audit firm. With the data were obtained the best indicators of human capital and service quality respectively. Subsequently, contingency tables are made, with processed data, to determine the likelihood of finding high equipment level of human capital, equipment with high level of service and see if within teams with high development of its staff, the level of service is higher or not.Findings: Quality on human capital is a key intangible asset in organizations, particularly those centered in providing services that require high professional training and expertise, as the auditing sector. The results show that certain capabilities of human capital have a relevant influence on service quality. And suggest that an appropriate investment in human capital is crucial in audit quality.Research limitations: The work has been done on a single auditor and the sample was not very large. We are working to extend samples and firms participating in future researches.Originality/ value: In this analysis, the variable most important in terms of human capital, is the experience and training in the industry. Policies of good human capital management can foster a culture where the goal of ethics and transparency, help to improve services. |
| Idioma: | Inglés |