The Impact of Human Resource Management Practices on Employee Motivation and Performance in Small Knowledge-based Enterprises: A Thematic Analysis and Fuzzy-set Qualitative Comparative Analysis (fsQCA)

Purpose –The purpose of this study was to use D Accounting Firm as a case study to examine the impact of human resource management practices on employee motivation and performance in small knowledge-based enterprises Aims(s)–This study analyzed cases to explore how human resource management practices could improve employee motivation and performance in small knowledge-based enterprises. Design/methodology/approach– This study took all 23 employees of D Accounting Firm in Nanning City, Guangxi, China as the research subjects, using questionnaires and interviews. Qualitative data were analyzed through thematic analysis, and quantitative data were analyzed using descriptive analysis and FuzzySet Qualitative Comparative Analysis (fsQCA). Findings – The study found that optimizing performance appraisal, strengthening employee training and development, adjusting compensation, and improving the work environment could enhance employee motivation and performance at D Accounting Firm. Performance appraisal emerged as the key factor. Suggestions were provided to establish high-motivation and high-performance HR practices based on the firm's current situation. Limitations of the study – A limitation of this study is that it did not fully consider the impact of factors such as culture, employee characteristics, and enterprise size in different small knowledge-based enterprises. These differences may lead to varying results in practical applications. Originality/value – This paper offers new insights and suggestions on the complex dynamics among various HRM practices and their impact on employee motivation and performance in small knowledge-based enterprises.