scholarly journals Water accounting knowledge pathways

2019 ◽  
Vol 31 (2) ◽  
pp. 258-274 ◽  
Author(s):  
Joanne Tingey-Holyoak ◽  
John D. Pisaniello
Keyword(s):  
Corporate Sustainability ◽  
Professional Services ◽  
Knowledge Generation ◽  
Professional Service ◽  
Service Firms ◽  
Cross Sectional ◽  
Content Type ◽  
Reporting Practices ◽  
Water Accounting ◽  
Sustainability Problems

Purpose There are increasing demands on professional accountants in practice to generate water accounts for clients using knowledge from other disciplines within and outside their firms. Whilst many professional service firms have a broad range of in-house and consulting expertise, professional groups within and between these organisations may not be generating and sharing the knowledge required for successful water accounting. The purpose of this paper is to explore how additional disciplinary skills for water volumetric measurement, understanding of licensing and allocations can effectively and efficiently be shared between the disciplines required to be involved. Design/methodology/approach Two cross-sectional semi-structured surveys developed using a social network lens were disseminated to Australian accountants operating in professional services firms, and the results were descriptively analysed. Findings The authors find that, whilst accounting and engineering are acknowledged as core disciplines for water accounting, there is a need for more standardised measures and frameworks across diverse scales to fit in with current reporting practices and meet stakeholder needs. These need to be nested in a water accounting regulatory model that includes the accountancy professional bodies as a platform for knowledge generation and sharing. Originality/value The paper provides evidence of perceived barriers to and pathways for interdisciplinary knowledge networks for a new type of accounting. It demonstrates how regulatory frameworks can potentially assist rather than impede accountants in their contribution to solving of complex corporate sustainability problems.

scholarly journals Segmentation of quantity surveying professional services for focus strategy and diversification

2019 ◽  
Vol 24 (3) ◽  
pp. 294-308
Author(s):  
Michael Adesi ◽  
De-Graft Owusu-Manu ◽  
Frank Boateng
Keyword(s):  
Oil And Gas ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Professional Services ◽  
Professional Service ◽  
Service Firms ◽  
Professional Service Firms ◽  
Content Type ◽  
Quantity Surveying ◽  
Focus Strategy

Purpose Notwithstanding that numerous studies have focused on strategy in quantity surveying (QS) professional service firms, there is a paucity of investigation on the segmentation of QS professional services. The purpose of this study is to investigate the segmentation of QS services for diversification and a focus strategy formation. Design/methodology/approach This study adopts the positivist stance and quantitative approach in which a simple random sampling technique was used to select participants. In total, 110 survey questionnaires were administered to registered professional QS, out of which 79 completed questionnaires were returned for analysis. Findings The paper identifies three main QS service segments characterised by low, moderate and high competition. In addition, this study found that the concentration of traditional QS services in the building construction sector is due to the unwillingness of QS professional service firms to diversify into the non-construction sectors such as oil and gas. The diversification of QS services in the low competitive segment requires the adoption of agile approaches. Research limitations/implications The study was limited to numeric analyses and so would be complemented by qualitative research in the future. Practical implications This paper is useful to QS professional service firms interested in diversifying their services into the non-construction sectors to enhance the pricing of their services. Originality/value Segmentation of QS services is fundamental to the formulation of focus strategy for non-construction sectors such as oil and gas and mining to enhance the pricing of QS professional services.

An emerging market perspective of what makes professional service firms successful

2020 ◽  
Vol 17 (1/2) ◽  
pp. 57-78
Author(s):  
Felix Nana Abaka Sackey ◽  
Livingstone Divine Caesar
Keyword(s):  
Emerging Markets ◽  
Positive Impact ◽  
Emerging Market ◽  
Professional Services ◽  
Professional Service ◽  
Service Firms ◽  
Strategic Partnerships ◽  
Professional Service Firms ◽  
Content Type ◽  
The Impact

Purpose Despite the criticality of strategic partnerships to the survival and success of professional service firms (PSF) in emerging markets, there is a dearth of research on the subject matter. Specifically, not much is known concerning the dynamics of partnerships among small and medium-sized enterprises (SMEs) in the professional services sector of the economy. This paper aims to explore the dynamics of the impact of constructs such as attributes of partnership, communication behaviour and collaborative conflict resolution on partnership success. Design/methodology/approach A quantitative survey sent to 300 small and medium-sized PSFs achieved a 79% response rate. The data is then analysed using bivariate and multi-variate techniques. Findings The results revealed a positive relationship between two of the three constituents of attributes of the partnership (i.e. commitment and coordination) and the success of partnerships. Commitment and coordination emerged as the significant attributes of partners that affect the success of the partnership. Contrary to previous studies, trust and information sharing did not have a positive impact on partnership success. Practical implications PSFs in emerging markets need concerted efforts to maintain competitive and sustainable partnerships. To make any significant impact, they must develop contemporary skills in collaborative conflict management. Originality/value This paper highlights the need for PSFs and SMEs in other service sectors of emerging markets to harness partnerships as a valuable tool to overcome the policy shortcomings of current regulatory frameworks within their respective markets.

The impact of communication style on psychological comfort and trust in audit services

2019 ◽  
Vol 32 (4) ◽  
pp. 642-661
Author(s):  
Naruanard Sarapaivanich ◽  
Jomjai Sampet ◽  
Paul G. Patterson
Keyword(s):  
Stock Exchange ◽  
Professional Service ◽  
Communication Style ◽  
Chief Financial Officers ◽  
Communication Styles ◽  
Service Firms ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
The Impact

Purpose This study aims to examine the extent to which clients’ perceptions of a financial auditor’s communication style affect their psychological comfort and trust when considering whether to retain the incumbent firm for future financial audits. Design/methodology/approach A multistage method was used comprising integrated results from a literature review and findings from five in-depth interviews with chief financial officers of listed firms. A cross-sectional survey then yielded valid responses from 190 incorporated firms listed on The Stock Exchange of Thailand or Market for Alternative Investment. Findings The results reveal that, consistent with social interaction theory, an affiliation communication style positively influenced client’s psychological comfort and trust in an auditor. On the other hand, a dominant communications style negatively impacted psychological comfort. Cognitive social capital was found to moderate the links between dominant communication–psychological comfort, psychological comfort–trust and trust–relationship commitment. Practical implications From a managerial perspective, an affiliation communication style is fundamental for building client comfort and trust, especially for professional service firms, but especially in Eastern collectivist cultures that are relationship rich, where people seek to avoid conflict and prefer indirect communication styles over more direct styles. Originality/value This research highlights the central role that interpersonal communication style plays in developing psychological comfort and trust with a professional service firm. In addition, this study introduces the role of client psychological comfort as a key mediator between communications and trust.

To give or not to give professional services to non-paying clients

2015 ◽  
Vol 26 (3) ◽  
pp. 426-459 ◽  
Author(s):  
Janet R. McColl-Kennedy ◽  
Paul Patterson ◽  
Michael K. Brady ◽  
Lilliemay Cheung ◽  
Doan Nguyen
Keyword(s):  
Charitable Giving ◽  
Institutional Logics ◽  
Professional Services ◽  
Point Of View ◽  
Professional Service ◽  
Future Research ◽  
Service Firms ◽  
Theory Approach ◽  
Content Type ◽  
Pro Bono

Purpose – The purpose of this paper is to explicate professionals’ giving backstory, identifying what motivates and hinders professionals’ undertaking of pro bono service activities. Examples are provided of different pro bono giving styles, as professionals struggle to resolve inter-institutional tensions, thus addressing this little understood yet vital form of giving, and meeting an important research priority. Design/methodology/approach – Using a discovery-oriented grounded theory approach, this paper draws on narratives from interviews with 31 professionals to explicate, from the professional’s point of view, the backstory of pro bono service. Findings – The authors provide an integrative institutional logics-based framework for understanding the backstory to professionals’ giving. Three distinct pro bono giving styles are revealed: first, an individual logic (self-centric), an “I” logic; second, an organizational logic (organization-centric), “We” logic; and third, a societal “All” logic (where the greater good to society in general is the dominant logic). The paper concludes with recommendations for how professionals and professional service firms (PSFs) can better align their pro bono giving styles with non-paying not-for-profit clients for multi-party benefit. Originality/value – The originality of this research lies in addressing an important yet little understood form of giving through delving into the backstory to pro bono service. First, the paper theorizes the characteristics of a formerly unarticulated form of giving, distinguishing it from individual-to-individual close consumer gifting, individual to organizational charitable giving, sponsorship, and volunteering. Second, the different inter-institutional logics of pro bono giving are identified, with three main pro bono giving styles uncovered. Third, the authors link professional services theory, theoretical perspectives from giving, and institutional logics theory to develop an integrated framework to explain service professionals’ pro bono activities. Furthermore, a compelling agenda for future research is provided to guide future work.

scholarly journals Exploring customers’ zone of tolerance for B2B professional service quality

2015 ◽  
Vol 29 (5) ◽  
pp. 380-392 ◽  
Author(s):  
Angus Ho ◽  
Piyush Sharma ◽  
Peter Hosie
Keyword(s):  
Firm Size ◽  
Service Providers ◽  
Service Level ◽  
Professional Services ◽  
Professional Service ◽  
Service Firms ◽  
Content Type ◽  
Customer Expectations ◽  
Zone Of Tolerance ◽  
Business To Business

Purpose – This paper aims to extend the current research on zone of tolerance (ZOT) and its antecedents, to the context of business-to-business (B2B) professional services from both client and service firms’ perspectives, with a modified ZOT framework including five client and service firms attributes as antecedents of desired (DSL) and adequate (ASL) service levels. Prior research on zone of tolerance (ZOT) and its antecedents mostly focuses on business-to-consumer services and customers’ perspective. The authors address these gaps with a modified ZOT framework with five attributes of client and service firms as antecedents of customer expectations, namely, desired service level (DSL) and adequate service level (ASL), for business-to-business (B2B) professional services. Design/methodology/approach – A combination of qualitative (focus groups) and quantitative (online survey) research methods with managers of professional audit firms and their clients, using a reduced AUDITQUAL instrument with 39 items and seven dimensions. Findings – Professional firm size and fee premium have a positive effect on DSL; service tenure positively influences both DSL and ASL; client firm size has a negative effect on DSL; both client and service firm sizes positively moderate each other’s influence on the DSL; and DSL positively influences ASL. Research limitations/implications – The authors study a single B2B professional service (audit) in a single city (Hong Kong) from a single perspective (customers) that may limit the generalizability of the findings. Future research should validate the findings for other B2B professional services in diverse locations and also include service providers’ expectations and perceptions. Practical implications – Managers in professional service firms should understand the factors influencing different levels of expectations for their customers and develop suitable strategies (e.g. customer education and employee training) to manage these expectations more effectively. Originality/value – The authors extend current research on customer expectations and ZOT by identifying five unique attributes of professional service and client firms and testing their roles as antecedents of adequate and DSLs using AUDITQUAL instrument.

Career equality

2018 ◽  
Vol 33 (6) ◽  
pp. 451-465 ◽  
Author(s):  
Laura E.M. Traavik
Keyword(s):  
Professional Service ◽  
Work Place ◽  
Service Firms ◽  
Professional Service Firms ◽  
Cross Sectional ◽  
Men And Women ◽  
Content Type ◽  
Service Firm ◽  
Professional Service Firm ◽  
Cross Sectional Design

Purpose The purpose of this study is to investigate inclusion, perceived opportunities and discrimination between men and women, across career levels, in a professional service firm in Norway. Design/methodology/approach A cross-sectional design with a survey was used. Employees across six different career levels in a large Norwegian professional service firm responded, resulting in a sample size of 912. Findings Men report higher levels of inclusion and more opportunities and less discrimination in the work place than women do. Patterns of differences between men and women vary across career levels. At early mid-career, men and women have the largest differences in opportunities and inclusion experiences. Research limitations/implications A limitation with this study is the cross-sectional design and data collected from one company. This could limit the generalizability of the findings. Future research should include longitudinal designs. The empirical data demonstrate that men and women continue to have dissimilar experiences in the professional services, with women facing more career obstacles than men. Practical implications Organizations can implement policies that foster inclusive environments and ensure career equality by providing development opportunities for both men and women. It is important that professional service firms recognize that at different career levels, perceptions of inclusiveness can vary. Originality/value This study provides empirical evidence that women continue to face different types of treatment in professional service firms, and offers suggestions for addressing these inequalities by introducing the concept of inclusiveness.

Measuring client-based corporate reputation in B2B professional services: scale development and validation

2015 ◽  
Vol 29 (3) ◽  
pp. 173-187 ◽  
Author(s):  
Gianfranco Walsh ◽  
Sharon E Beatty ◽  
Betsy Bugg Holloway
Keyword(s):  
Reliability And Validity ◽  
National Sample ◽  
Professional Services ◽  
Professional Service ◽  
Service Firms ◽  
Professional Service Firms ◽  
Content Type ◽  
Professional Services Firms ◽  
Business To Business ◽  
Business Professional

Purpose – The purpose of this paper is to develop and validate a client-based reputation of business-to-business professional services firms scale (PSF-Rep) which measures clients’ perceptions of the reputation of professional service provider firms. So far, no multidimensional scale exists in the literature to measure the reputation of professional service firms, although the reputation dimensions of importance are likely to be very different from other settings. Design/methodology/approach – From an initial pool of fieldwork-based items, an 18-item PSF-Rep scale is developed, which is validated using several samples – corporate financial decision-makers’ views of their accounting firms in a US national sample and organizational clients of one large legal firm with national presence. Findings – The four-dimensional PSF-Rep scale meets all established reliability and validity criteria. Further, reputation and its dimensions (using PSF-Rep) are positively associated with important marketing outcomes, including word of mouth, loyalty intentions, trust and share of wallet. Originality/value – As professional service markets become more competitive, firms recognize the importance of a good reputation in attracting customers. This research is the first to propose a psychometrically robust measure to capture client-based reputation of business-to-business professional services firms.

Queering accounting: opening up and connecting professional services firms

2018 ◽  
Vol 9 (5) ◽  
pp. 625-635 ◽  
Author(s):  
Nicholas McGuigan ◽  
Alessandro Ghio
Keyword(s):  
Queer Theory ◽  
Research Impact ◽  
Business Environment ◽  
Critical Discussion ◽  
Professional Services ◽  
Professional Service ◽  
Service Firms ◽  
Professional Service Firms ◽  
Accounting Profession ◽  
Content Type

Purpose The purpose of this paper is to provide a commentary on the research undertaken by Egan (2018), arguing for the themes of opening and connecting to be embraced, adopted and practiced by professional service firms, those who work within them and the academic researchers actively engaged in investigating this field. Design/methodology/approach This study provides insights into the need for professional service firms to ensure breathing space for LGBTQI-identifying accountants rather than a simple acceptance and assimilation of LGTQI peoples within the consolidated heteronormative structures of the accounting profession. Starting from the recent societal and legislative changes coupled with the ongoing disruption of the business environment, this paper urges professional service firms and accounting researchers to open up and connect to cultural identification, theory, research ideas, research methodologies and research impact and dissemination. Originality/value This study represents the beginning of a discussion around the lifeworlds of LGBTQI-identifying accountants and how embracing these may be beneficial for their accounting profession. It provides a critical discussion of the current use of Queer Theory and it supports future studies around the notion of “intersectionality.” It also includes empirical evidence about connecting academic, professional and public communities around the topic of “Queering Accounting.”

scholarly journals From outsider to insider: how creative professional service firms internationalise

2018 ◽  
Vol 35 (5) ◽  
pp. 869-888 ◽  
Author(s):  
Deirdre McQuillan ◽  
Pamela Sharkey Scott ◽  
Vincent Mangematin
Keyword(s):  
International Business ◽  
Professional Services ◽  
Professional Service ◽  
Business Strategies ◽  
Local Market ◽  
Service Firms ◽  
Structured Interviews ◽  
Professional Service Firms ◽  
Content Type ◽  
Business Professional

Purpose The management of reputation and status is central to creative professional service firms (CPSFs) rendering the internationalisation process a particular challenge. The authors build on arguments that internationalisation requires moving from outsidership to insidership within client networks and focus on how CPSFs build signals about quality to start this process. The paper aims to discuss these issues. Design/methodology/approach The exploration draws from the international business, professional services and organisational status bodies of literature. A multiple case study design was developed comprising ten Irish architecture firms. In-depth semi-structured interviews were conducted. Findings The findings clarify how relationships start in the internationalisation process through signal building about quality. This allows CPSFs to join client networks moving from outsidership to insidership. The findings systemise three different approaches for CPSFs: from outsidership to insidership within a local market network, within a global industry network and within a global project network. Research limitations/implications Research within other sectoral and geographical contexts could support transferability of the findings. Practical implications The study has implications for international business strategies as it identifies multiple paths to relevant network insidership and the tactical responses managers can use to achieve this. Originality/value The authors believe that incorporating signal-building mechanisms into the internationalisation process is a novel approach to theorizing about how CPSFs move from outsidership to insidership. The authors offer important theoretical insights into the international business, professional service firm and organisational status literatures. CPSF business leaders should benefit as it helps them to focus on a portfolio of signal-building approaches that can start the internationalisation process.

Picking professionals: a client-centric knowledge assessment framework

2018 ◽  
Vol 22 (4) ◽  
pp. 333-345
Author(s):  
Tale Skjølsvik ◽  
Karl Joachim Breunig
Keyword(s):  
Knowledge Management ◽  
Professional Services ◽  
Point Of View ◽  
Professional Service ◽  
Service Firms ◽  
Professional Service Firms ◽  
Content Type ◽  
Starting Point ◽  
Recent Developments ◽  
Knowledge Intensive

Purpose This paper aims to explore how professional competences are defined and assessed by clients of professional service firms (PSFs). Extant research has studied the knowledge base of professionals, but limited research has been conducted to develop an understanding of how clients value this knowledge. Design/methodology/approach The study is based on in-depth qualitative research design, which is suitable for inductive theory building. The collected data consist of interviews with 80 clients and sellers of professional services. Findings The authors offer a framework detailing the interrelationships between knowledge, experience and references as assessed by clients. In particular, references are used to evaluate experience, which in turn function as a proxy for how clients assess knowledge. Also, the study shows how the clients’ assessment of professional knowledge assets involves multiple levels and factors. Research limitations/implications Limited research has been conducted to understand client preferences and PSF competitive advantage from a client perspective. This paper contributes to extant literature on knowledge management by integrating it with insights from recent developments within service marketing focusing on client centricity and the role of clients in value creation. This perspective complements and extends what is already known about knowledge management. Practical implications The paper suggests that while it is essential to manage knowledge as such, references and experience has a very central role in selling and commercializing knowledge-intensive services. Thus, to the degree that clients buy knowledge, sellers should think carefully about how experience and references are developed, captured and conveyed to clients. From a client point, the identified framework has value in offering a client-centric conceptualization of knowledge that can be used as a starting point in defining their knowledge needs and in structuring and professionalizing their purchasing efforts related to professional services. Originality/value Knowledge-intensive service organizations sell their knowledge and resources to clients directly as experts and indirectly through their services. It is therefore imperative for these organizations to understand how their knowledge is evaluated by buyers. The paper takes a unique client-centric perspective in understanding knowledge from a buyer’s point of view and as perceived by the buyer, which largely has been lacking in existing knowledge management research.

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