Thesis (M.B.A.)--University of Hong Kong, 1984.

Background to the problem - Corporate Social Responsibility (CSR) has become an attractive attribute in companies, due to pressure to work with the phenomenon (Candy, 2013) and also because of the pressure of competitiveness (Militaru & Ionescu, 2007). CSR has become a strategic issue (Morgan, Ryu & Mirvis, 2009) and some researchers believe CSR efforts could lead to competitive advantage (Filho, Wanderley, Gómez & Farache, 2010; Militaru & Ionescu, 2007; Porter & Kremer, 2006). Managers’ perceptions could influence actions,  organizational behavior and performance within a company (Abbas, 2009; Pedersen, 2010). It is important, for CSR to be exerted in an organization, that managers' perceptions are  supportive (Abbas, 2009; Pedersen, 2010). Managers’ perceptions about the connection  between CSR and competitive advantage has however not been extensively studied in the industry, in which accounting firms are active.   Research problem - What are managers’ perceptions of the connection between CSR efforts and competitive advantage in large accounting firms?   Purpose - Based on managers' perceptions, describe and explore the connection between CSR efforts and competitive advantage in large accounting firms in Sweden. The purpose is also to expand research in the field of how accounting firms themselves are working with CSR.   Method - This study is based upon a qualitative research with an abductive methodologically. In this thesis, five large accounting firms and their managers have been interviewed, both in the local offices and the head offices located in Sweden.    Conclusions - The study shows that managers perceive competitive advantage to not derive from CSR efforts. This because, to work with CSR is perceived as taken for granted and obligatory for the accounting firms to exert. To not work with CSR is perceived by companies to face a huge risk of lagging behind their competitors. It is however suggested to be an  advantage to work with CSR, due to positive outcomes, such as increased image and  reputation and also for attracting and retaining desirable employees.   Implications - By studying how large accounting firms work with CSR themselves and  managers’ perceptions about the connection between their CSR efforts and competitive  advantage, this study contributes to expand previous research, done in the field of accounting firms.    Keywords: CSR and Competitive Advantage; CSR and Accounting firms, Managers’  Perceptions and CSR, Linkage between Competitive Advantage and CSR. / Bakgrund till problemet - Corporate Social Responsibility (CSR) har med åren blivit ett  attraktivt verktyg för företag att arbeta med (Candy, 2013) eftersom att pressen på företag att arbeta med fenomenet ökat (Candy, 2013) och även för att trycket på konkurrenskraft ökat (Militaru & Ionescu, 2007). CSR har blivit en strategisk fråga (Morgan, Ryu & Mirvis, 2009) och vissa forskare anser att CSR åtgärder kan leda till konkurrensfördelar (Filho, Wanderley, Gómez & Farache, 2010; Militaru & Ionescu, 2007; Porter & Kremer, 2006). Chefers upp- fattningar kan påverka handlingar, beteende och prestation i en organisation (Abbas, 2009; Pedersen, 2010). För att CSR ska kunna verka i en organisation, är det viktigt att chefers  uppfattningar stödjer CSR aktiviteter (ibid.). Chefers uppfattningar om huruvida CSR och konkurrensfördelar är kopplade till varandra har dock inte blivit studerat i stor utsträckning i den industri där revisionsföretag är aktiva.   Problemformulering - Vad är chefers uppfattningar om kopplingen mellan CSR åtgärder och konkurrensfördelar i stora revisionsföretag?  Syfte -  Beskriva och undersöka kopplingen mellan CSR åtgärder och konkurrensfördelar i fem stora revisionsföretag i Sverige baserat på chefers uppfattningar. Syftet är också att ut- vidga forskning inom området för hur revisionsföretag arbetar med CSR på egen hand.   Metod - Denna studie är baserad på en kvalitativ ansats med en abduktiv metodologi. I denna uppsats, har chefer i fem stora revisionsföretag blivit intervjuade, både på de lokala kontoren och huvudkontoren i Sverige.   Slutsatser - Baserat på revisionsföretagen och chefernas uppfattningar, visar studien att  konkurrensfördelar inte härleds från CSR-arbete. Detta eftersom CSR-arbetet uppfattas vara en självklarhet att utöva samt obligatoriskt. Enligt respondenternas finns det en stor risk för att halka efter sina konkurrenter om företag inte arbetar med CSR.  Det är en fördel att arbeta med CSR, detta på grund av de positiva resultat som förväntas uppstå, såsom ökad/ökat image och rykte, samt att attrahera och behålla värdefull personal.    Bidrag till forskning – Den här studien bidrar till att utvidga tidigare forskning inom  revisionsbranschen. Hur stora revisionsbyråer arbetar på egen hand med CSR och chefernas uppfattningar om kopplingen mellan CSR-arbete och konkurrensfördelar har studerats.     Nyckelord: CSR och Konkurrensfördelar; CSR och Revisionsbyråer, Chefers Uppfattningar och CSR, Kopplingen mellan Konkurrensfördelar och CSR.

Thesis (M.B.A.)--University of Hong Kong, 1984. / Also available in print.

Thesis (Ph. D.)--University of Missouri-Columbia, 2007. / The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on October 15, 2007) Vita. Includes bibliographical references.

Thesis (Ph. D.)--Florida State University, 2005. / Advisor: David Peterson, Florida State University, College of Business, Dept. of Finance. Title and description from dissertation home page (viewed Jan. 24, 2006). Document formatted into pages; contains viii, 131 pages. Includes bibliographical references.

Thesis (Ph. D.)--Management, Georgia Institute of Technology, 2008. / Mulford, Charles, Committee Member ; Schneider, Arnold, Committee Chair ; Comiskey, Eugene, Committee Member ; Church, Bryan, Committee Member ; Basu, Sudipta, Committee Member.

The major thrust of this study is to identify factors that contribute to turnover of black accountants in public accounting and to identify the factors that lead to the success or failure of black accountants. This research was limited to the eight largest national public accounting firms in the United States (the Big Eight). Open-ended questions about the reasons for (1) turnover of black accountants in public accounting firms, (2) success of black accountants in public accounting firms, and (3) failure of black accountants in public accounting firms were presented to three groups of respondents. The population includes (1) personnel managers and supervising personnel in Big Eight firms, (2) black accountants who are either presently or were previously employed by Big Eight firms, and (3) accounting faculty members at predominantly black institutions.

M.Comm. / Professionele beroepe kan gesien word as beroepe wat deur persone beoefen word wat gekwalifiseerd is, in terme van parlimentere wetgewing en eksamen standaarde gestel deur regulerende liggame. Hierdie groepe beskou onafhanklikheid, objektiwiteit en waardigheid as van die belangrikste eienskappe wat die fondasie van hul beroepe norm. Vir 'n geruime tyd is clan geglo dat hierdie eienskappe die beste behou kon word deur 'n verbod op die verkryging van besigheid deur konvensionele kommersiele metodes. Hierdie verbod was gehandhaaf deur die instelling van rigiede gedragskodes en reels wat deur regulerende assosiasies en institute toegepas en gepolisieer is. 'n Verskeidenheid falctore soos dalende wins, verhoogde kompetisie en toenemende druk op owerheids instansies vir deregulering, het 'n hersiening van hierdie beginsels genoodsaak. Gedurende die afgelope dekade is Professionele Gedragskodes dwarsdeur die westerse wereld gewysig. Professionele beroepe het as gevolg daarvan begin om bemarking te gebruik om praktyke uit te bou. Suid-Afrika het stadig op hierdie druk gereageer. Hersiening was egter onvermydelik en teen 1991 was slegs die prokureurs professie (van al die themediese professies) onderhewig aan 'n volledige stel beperkende regulasies. Die nuwe vryheid het egter the gelei tot 'n astronomiese toename in die bemarking van professionele dienste nie. Dit was the nodig dat gedragskodes hersien moes word ten einde bemarking by professionele beroepe te kan toe pas nie. Beperkings was meestal geplaas op bemarkingsgereedskap, soos advertering, werwing en mededinging gebaseer op fooie.

published_or_final_version / Business Administration / Master / Master of Business Administration

Audit Quality is the most important factor to a public accounting firm. The financial crisis of lots of companies shows that the audit quality of public accounting firms has problems. The audit decision-making process in the Big 5 and other middle size accounting firms has been structured, but there are short of discussing to understand the behavior of auditor in public accounting firms. The existing literature suggests that fairness can provide a reasonable explanation for employees¡¦ satisfaction and job performance, but the answer of what can improve the perception of justice is not clear. The emphasis on this research is the effect of justice perception by leadership style and communication in the accounting firm. According to the questionnaire and regression analysis this research found when the degree of leadership style is high, the degree of the perception of justice will be higher. And the communication situation has positive effect on the perception of justice. Not all of the interaction effects on the perception of justice are positive and signature. The result of this research suggests that the leader in the public accounting firms can change their behavior and the information quality and quantity to improve the justice perception of employee.