ASCOMPAREDWITHOTHERINTERMEDIARYORGANIZATIONS,ONEDISTINCTFEATUREOFTHEACCOUNTINGFIRMISTEAMWORK.TOBRINGINTOFULLPLAYTHEPOTENTIALOFTHEFIRM''STEAMWORK,THE FIRM''S MANAGEMENT SHOULD ADHERE TO THE"PEOPLEFIRST" OPERATIONCONCEPT,CREATEATOLERANTANDHARMONIOUSWORKENVIRONMENTWITHCLEARROLESANDRESPONSIBILITY,STRICTPERFORMANCEASSESSMENT,EFFECTIVEINCENTIVESCHEMEAND EMPHASIZE ON THE STAFF DEVELOPMENT.