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Colonization contests: How both accounting and law firms gain legitimacy in the market for forensic accounting
Journal of Professions and Organization Pub Date : 2019-02-15 , DOI: 10.1093/jpo/joz001
Yvette Taminiau 1 , Stefan Heusinkveld 2 , Lennart Cramer 3
Affiliation  

Considerable research attention has been devoted to the processes of so-called colonization yet, in order to explain the success and transformation of large accounting firms into large conglomerate Professional Service Firms (PSFs). However, we still know little about how these processes may be contested. Drawing on a rhetorical perspective of legitimacy and on in-depth interviews with high-level members of leading accounting and law firms in the forensic accounting market in the Netherlands, our research identifies various rhetorical devices used by these firms to expand and/or defend their legitimacy in a common market, by simultaneously seeking to promote competition and collaboration. By showing how these rhetorical devices relate to the evolving field dynamics, this study provides a deeper and more nuanced understanding of the desired outcomes and primary means of achieving them that are central to colonization contests between PSFs.

中文翻译:

殖民竞赛:会计和律师事务所如何在法务会计市场上获得合法性

为了解释大型会计师事务所向大型综合专业服务公司 (PSF) 的成功和转型,人们对所谓的殖民化过程投入了相当多的研究注意力。然而,我们仍然对这些过程如何产生争议知之甚少。从合法性的修辞角度以及对荷兰法务会计市场领先会计师事务所和律师事务所高级成员的深入访谈,我们的研究确定了这些公司用于扩展和/或捍卫其业务的各种修辞手段。通过同时寻求促进竞争和合作,在共同市场中获得合法性。通过展示这些修辞手法如何与不断发展的场动态相关联,
更新日期:2019-02-15
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