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| Author: | Burrows, G. |
| Title: | Profit sharing in Australian Big 6 accounting firms: an exploratory study. |
| Journal: | Accounting, Organizations and Society
1998 : JUL/AUG, VOL. 23:5/6, p. 517-530 |
| Index terms: | Organizational structure Corporate structure Profit sharing Companies Accounting |
| Language: | eng |
| Abstract: | The authors report on exploratory investigation into the organizational structures of Australian Big 6 accounting partnerships and the profit-sharing arrangements practised in their Melbourne offices. The equivocal theoretical prescriptions concerning profit sharing methodologies - particularly the contrasting approaches of equal and performance-based allocations - are reflected in the findings, which also reveal hitherto undisclosed aspects of the firms' internal operations and partner reward systems. |
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