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Profit sharing in the Big 8 firms: Accommodating the rainmakers

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dc.contributor.author Beechey, John
dc.contributor.author Baskerville-Morley, Rachel
dc.date.accessioned 2012-09-20T05:13:29Z
dc.date.available 2012-09-20T05:13:29Z
dc.date.issued 2003-12
dc.identifier.uri http://hdl.handle.net/10652/1961
dc.description.abstract Further to a consideration of existing research on income allocation processes in CA partnerships, this report answers the questions: how was income allocated in the Big 8 and their predecessor firms in New Zealand, and why is stability for income allocation systems compromised by the need for these systems to accommodate the 'rainmakers'? The narratives of the views of survey and oral history interviewees participants on income allocation is complemented by a case study comparing and contrasting two firm changes, illustrated by partner narratives from two firms: Coopers & Lybrand and Deloittes Haskins Sells. The variety of income allocation models is attributed to the necessity for partners to undertake multiple roles in each partnership: "professional firms live or die by the rainmakers". It will be suggested that the previous advocacy of agency perspectives and theory of the firm theoretical perspectives do not provide a close fit with the data from this study. Instead, a population ecology approach (as adopted in organisational theory) is invoked to explain the constant flux in the choice of income allocation models in accounting partnerships en_NZ
dc.language.iso en en_NZ
dc.subject Accounting firm management en_NZ
dc.subject Income allocation en_NZ
dc.subject Accounting partnerships en_NZ
dc.title Profit sharing in the Big 8 firms: Accommodating the rainmakers en_NZ
dc.type Conference Contribution - Oral Presentation en_NZ
dc.rights.holder Authors en_NZ
dc.subject.marsden 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
dc.identifier.bibliographicCitation Baskerville-Morley, R., & Beechey, J. (2003, December). Profit sharing in the Big 8 firms: Accommodating the rainmakers. Paper presented at the 2nd Annual Auckland Regional Accounting Conference, Auckland. en_NZ
unitec.institution Unitec Institute of Technology en_NZ
unitec.institution University of Auckland en_NZ
unitec.conference.title 2nd Annual Auckland Regional Accounting Conference en_NZ
unitec.conference.location Auckland en_NZ
unitec.conference.sdate 2003-12-05
unitec.conference.edate 2003-12-05
unitec.peerreviewed no en_NZ


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