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The study of customer knowledge absorptive capacity on core competence of our accounting firms

With the deepening of reform and opening up, Chinese modern accounting services had been received constantly development; however, in order to occupy the “limited” domestic market, the Chinese accounting firms should choose some new angles to construct their competitive advantage. This paper would like to focus on absorbing the customer knowledge's point to study on how to construct the accounting firms' core competitiveness. We proposed a conceptual model and some research hypotheses based on the literatures done by other scholars. And we collect data by the questionnaires and testify the model by the SEM (Structural Equation Modeling). The research results showed that our accounting firms' abilities of understanding and using were directly influence the construction of the core competition, but the other two abilities had indirectly impact. The results were conformed with the working requirements and development direction of State Ministry of Finance, Certified Public Accountants Association and Chinese accounting firms. We believe our accounting firms might consider raising their abilities of understanding and using customer knowledge to construct the core competitiveness.