1993
DOI: 10.1007/978-1-349-12085-7
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Excellence in Accountancy

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Cited by 3 publications
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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.…”
mentioning
confidence: 99%
“…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.…”
mentioning
confidence: 99%
“…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%