The Accounting Review Vol. 52 No. 3 1977
Management Strategy in a Large Accounting Firm.
Abstract
A participant observation methodology is employed in this paper to investigate the management strategy of a large public accounting firm. The author directly observed partners and managers of an audit practice office going about their daily tasks over a 3-month period. A descriptive model of the management strategy was developed from the observed matrix of daily interactions. The results indicate that there are three components to the management strategy: Doing, Representing and Being. Doing is defined as those activities which the firm undertakes to maintain and improve its relationship with its clients. Representing is defined as those activities which the firm undertakes to maintain and improve its relationships with outside parties other than clients. Being is defined as the image of the firm. The three components work together to manage the environment in which the public accounting firm operates.
- DOI
- 10.2308/tar-4498230
- Volume
- 52
- Issue
- 3
- Pages
- 576-586
- Language
- en
- Sources
- openalex crossref