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Tekijä:Haythornthwaite, A.
Otsikko:Practice: Mid-tier Firms: Changing Shapes
Lehti:Accountancy
2002 : OCT, VOL. 130:1310, p. 34-35
Asiasana:ORGANIZATIONS
ACCOUNTING
ORGANIZATIONAL STRUCTURE
Kieli:eng
Tiivistelmä:With the downsizing of the Big Five into a Big Four, mid-tier firms have suddenly been presented with an historic moment of opportunity. Many large organisations are already showing a much greater willingness to consider firms outside the Big Four for various work - though not necessarily for audit - and the mid-tier are in a good position to reap the benefits. The author answers whether traditional partnerships are still the most appropriate business model with which to face the new world. The author of the article states that Mid-tier firms face new pressures and opportunities post Andersen. This paper seeks what structure best allows them to succeed. Each firm will need to assess the extent of the risk of litigation by virtue oft size and type of work it carries ou the procedures it has in place.
SCIMA tietueen numero: 241873
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