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

With the addition of new quality productive forces, the operating models and talent requirements of small and medium-sized accounting firms are changing, but these types of organisations are generally facing the problem of talent turnover. The three main reasons for talent turnover at the company can be divided into a mismatch between the supply and demand of talent's abilities, narrow promotion channels and old incentive signals, and the intersection of technology substitution anxiety and the need for knowledge iteration. Therefore, the three retention anchors put forward in this paper are as follows: building dynamic capabilities cultivation paths driven by the appreciation of human capital; establishing synergistic arrangements for flexible compensation and long-term interest alignment; and redefining the logic of work autonomy and collaboration in the era of digital empowerment. Based on the above, a general system has been constructed in line with the characteristics of new quality productive forces to cover the positioning of roles and reciprocity rules in the talent value co-creation ecosystem, a dual-track mechanism for knowledge audit and tacit experience retention, and dynamically adjustable construction of organisational resilience and risk buffer plans. The aim of this paper is to provide some theoretical support for the retention of talent in small and medium-sized accounting firms and to reduce the business-continuity risk resulting from frequent staff turnover.