Excellence in Accountancy

Reynolds, Bob

doi:10.1007/978-1-349-12085-7

Cited by 3 publications

(2 citation statements)

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“…There is also an interest in exploring alternative governance models; in particular, the corporate limited liability model whereby each partner could become a stockholder and thus only be liable to losing the value of this investment (Aharoni 1999; Ferner et al. 1995; Maister 1997; Reynolds 1993). The partnership model, by which individual partners are ‘fully and severally liable’ for each others’ mistakes, is a serious risk in the litigious contemporary period when professional firms may be sued for alleged malpractice.…”

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confidence: 99%

The changing professional organization: A review of competing archetypes

Brock

2006

Int J Management Reviews

131

141

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The aim of this paper is to summarize literature relevant to the professional organization and to present a contemporary analysis of the archetype concept in this field. In order to understand recent and ongoing changes in professional organizations, the paper begins with a review of how the professional archetype evolved from the 1960s to 1990. Then, with examples from contemporary accounting, health care and law organizations, it considers the processes by which an institutionalized archetype can change. Forces for change -such as deregulation, competition, technology and globalization -can challenge the interpretive scheme and eventually delegitimize the existing archetype. At the same time, significant environmental changes can override isomorphic pressures and de-institutionalize the longaccepted structures. Thus we herald the emergence a new professional archetype -or perhaps several competing archetypes. Finally, the paper reviews the evolving field of professional organization as a whole, and understands the extant archetypes. A typology of professional organizations is proposed that currently seems to have three clusters of organizations -possibly three competing archetypes -namely, the traditional professional partnership, the specialized 'Star' form and the corporate global professional network, or GPN.

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confidence: 99%

The changing professional organization: A review of competing archetypes

Brock

2006

Int J Management Reviews

131

141

View full text Add to dashboard Cite

show abstract

“…37 It is no coincidence that in 1991, of the ten largest management consultancies in Britain, only two did not originate in accountancy firms. 38 The accountants' training and experience had variety also in the number of different companies they had dealings with. It may be the case, as Erickson discovered, that accountants tended to stay with one company in their careers in the steel industry, but this neglects the experience acquired in practice before joining a company.…”

Section: Accountancy As a Management Trainingmentioning

confidence: 99%