The organizing and the balance between profession and profit in the Big Four accounting firms
Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Organiseringen och balansen mellan profession och vinst inom de Big Four revisionsbyråerna (Swedish)
Title: The organizing and the balance between profession and profit in the Big Four accounting firms
Introduction: Globalization has lead to a world with increasing similarities and a larger market where only efficient organizations survive why information is important for survival and success. Accounting firms fulfill an important role by securing information and contribute to the prosperity of society through an efficient market. But they differ both from non-PSF and among each other due to the need of managing the balance between profession and profit. The current research on accounting firms is limited and lacking. This thesis contributes to the current research by providing a new perspective to the existing research on accounting firms.
Purpose: The purpose of this thesis is to understand how the Big Four accounting firms organize in order to manage the balance between profession and profit.
Method: The thesis uses a qualitative research method in which data and information is collected from financial statements and websites that is compiled into multiple case studies on the Big Four accounting firms to give a detailed description of how they organize to manage the balance between profession and profit.
Conclusions: The result demonstrates that there are similarities between how the Big Four accounting firms organize to manage the balance between profession and profit. The thesis moreover shows that there are connections between the factors of organizing (goal, environment, strategy and structure latter of which is divided in organizational structure, partnership, knowledge, reward system, informal and formal management processes and responsibility distribution) and the balance between profession and profit which indicates that the Big Four accounting firms considers the balance between profession and profit in the organizing for the survival and success in the market.
Place, publisher, year, edition, pages
2013. , 157 p.
Organizing, balance between profession and profit, Big Four accounting firms
Organisering, balans mellan profession och vinst, Big Four revisionsbyråer
IdentifiersURN: urn:nbn:se:lnu:diva-31574OAI: oai:DiVA.org:lnu-31574DiVA: diva2:689865
Subject / course
Business Administration - Management Accounting
Business Administration and Economics Programme, 240 credits
Yrjö Collin, Sven-Olof