Root Cause Analysis of Talent Turnover and Retention Mechanism Construction for Small and Medium-Sized Accounting Firms in the Context of New Quality Productive Forces

Abstract

The introduction of new quality productive forces is restructuring the operational models and talent demand structures of small and medium-sized accounting firms, yet these types of organizations are generally confronted with the dilemma of talent turnover. This study analyzes the root causes of talent turnover from three dimensions: mismatch between capability supply and demand, narrowing of promotion channels and lagging incentive signals, and the superposition of technology substitution anxiety with knowledge iteration pressure; and then proposes retention-anchoring elements such as dynamic capability cultivation paths based on human capital appreciation, synergistic arrangements of flexible compensation and long-term interest alignment, and the reshaping logic of work autonomy and collaboration models under digital empowerment. On this basis, it constructs an integrated framework that aligns with the characteristics of new quality productive forces, encompassing role positioning and reciprocity rules in the talent value co-creation ecosystem, a dual-track mechanism for knowledge audit and tacit experience retention, and dynamically adaptive organizational resilience building and risk buffer plans. The research aims to provide systematic theoretical references for talent retention for small and medium-sized accounting firms, and to alleviate the business continuity pressure caused by abnormal talent mobility.