Introduction

For accounting and audit firms, the management of their staff, or as an economist might phrase it their human capital, is a key aspect in their successful and profitable operation. Research on human resource considerations in public accounting firms is necessary in order to identify the factors that create the ideal atmosphere for members of accounting firms to function efficiently and be satisfied with their jobs. There have been previous literature surveys covering aspects of human resource management within accounting and audit firms. Finally, this chapter also provides an overview of this book. The book provides an essentially contextual background focusing on the nature of auditing and of accounting and audit firms, the auditing environment and the environmental factors which affect human resource management within accounting and audit firms. It examines the way in which research to date has been carried out, highlighting methodological strengths and weaknesses.