The management of accounting firms: time as an object of professional and commercial goals
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 3 April 2020
Issue publication date: 20 April 2020
Abstract
Purpose
This study aims to explore how commercial and professional management instruments are combined in accounting firms.
Design/methodology/approach
The authors conducted a qualitative study based on 30 semi-structured interviews with partners from 30 different accounting firms (sole practitioners to Big Four) in Germany. The study mainly draws from the literature on the management of accounting firms.
Findings
The findings of this study indicate that professional and commercial management instruments structure the use of time by accountants. In these management instruments, professional and commercial goals are interwoven by three mechanisms revealed in this study and named as ambivalence, assimilation and integration. The authors further identify the managerial aspects of professional instruments.
Originality/value
This paper offers three mechanisms that combine commercial and professional goals in the management of accounting firms. The authors thereby contribute to the literature on the management of accounting firms by analysing these mechanisms that enable the pursuit of both goals simultaneously. Further, the authors argue that the minimum organisation, defined by regulators, of accounting firms is an essential infrastructure for the commercialisation of accounting.
Keywords
Citation
Loscher, G.J. and Kaiser, S. (2020), "The management of accounting firms: time as an object of professional and commercial goals", Journal of Accounting & Organizational Change, Vol. 16 No. 1, pp. 71-92. https://doi.org/10.1108/JAOC-06-2019-0070
Publisher
:Emerald Publishing Limited
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