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Open Access
Article
Publication date: 16 January 2017

Ataur Belal, Crawford Spence, Chris Carter and Jingqi Zhu

The purpose of this paper is to explore the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which global professional service firms (GPSFs) can…

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Abstract

Purpose

The purpose of this paper is to explore the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which global professional service firms (GPSFs) can be thought of as being genuinely “global”.

Design/methodology/approach

Interviews were undertaken with the vast majority of Big 4 partners in Bangladesh. These interviews explored a number of themes related to the professional service work context in Bangladesh and the relationship between local and global firms.

Findings

The central finding of this paper is that although the Big 4 have a long-established presence in Bangladesh, local societal factors heavily influence the realities of work for accountants there. In most cases the Big 4 firms establish correspondent firms (instead of full member firms) in Bangladesh and tend to offer restricted service lines. Additionally, the paper identifies professional, commercial and cultural barriers to greater Big 4 involvement in the local market. Conceptually, the chief contribution of this paper is to explore how the effects of globalizing capitalism and standardised “best practices” in global professional service work are mediated through the societal effects of Bangladeshi society, resulting in the Big 4 having only a tentative presence in the Bangladeshi market.

Research limitations/implications

The findings cast doubt on the extent to which self-styled GPSFs are truly “global” in nature. Future work examining the Big 4, or accounting more generally, in the context of globalization, would do well to pay greater attention to the experience of professionals in emerging markets.

Originality/value

Whilst there has been much work looking at accounting and accountants in the context of globalization, this work has tended to privilege “core” western empirical settings. Very little is known about professional service firms in “peripheral” emerging markets. Furthermore, this study extends the application of the system, society and dominance framework by mapping the interactions and dynamics of these three sources of influence in the setting of PSFs.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 15 July 2011

Tim Bateman and Chris Fox

370

Abstract

Details

Safer Communities, vol. 10 no. 3
Type: Research Article
ISSN: 1757-8043

Content available
Book part
Publication date: 17 January 2022

Abstract

Details

Transition Programs for Children and Youth with Diverse Needs
Type: Book
ISBN: 978-1-80117-102-1

Content available
Article
Publication date: 1 October 2003

459

Abstract

Details

International Journal of Entrepreneurial Behavior & Research, vol. 9 no. 5
Type: Research Article
ISSN: 1355-2554

Open Access
Article
Publication date: 19 September 2020

Matt Fossey, Lauren Godier-McBard, Elspeth A. Guthrie, Jenny Hewison, Peter Trigwell, Chris J. Smith and Allan O. House

The purpose of this paper is to explore the challenges that are experienced by staff responsible for commissioning liaison psychiatry services and to establish if these are shared…

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Abstract

Purpose

The purpose of this paper is to explore the challenges that are experienced by staff responsible for commissioning liaison psychiatry services and to establish if these are shared by other health professionals.

Design/methodology/approach

Using a mixed-methods design, the findings from a mental health commissioner workshop (n = 12) were used to construct a survey that was distributed to health care professionals using an opportunistic framework (n = 98).

Findings

Four key themes emerged from the workshop, which was tested using the survey. The importance of secure funding; a better understanding of health care systems and pathways; partnership working and co-production and; access to mental health clinical information in general hospitals. There was broad convergence between commissioners, mental health clinicians and managers, except in relation to gathering and sharing of data. This suggests that poor communication between professionals is of concern.

Research limitations/implications

There were a small number of survey respondents (n = 98). The sampling used an opportunistic framework that targeted commissioner and clinician forums. Using an opportunistic framework, the sample may not be representative. Additionally, multiple pairwise comparisons were conducted during the analysis of the survey responses, increasing the risk that significant results were found by chance.

Practical implications

A number of steps were identified that could be applied in practice. These mainly related to the importance of collecting and communicating data and co-production with commissioners in the design, development and monitoring of liaison psychiatry services.

Originality/value

This is the first study that has specifically considered the challenges associated with the commissioning of liaison psychiatry services.

Details

Mental Health Review Journal, vol. 25 no. 4
Type: Research Article
ISSN: 1361-9322

Keywords

Content available

Abstract

Details

Journal of Management History, vol. 28 no. 1
Type: Research Article
ISSN: 1751-1348

Content available
Article
Publication date: 1 December 2001

41

Abstract

Details

Circuit World, vol. 27 no. 4
Type: Research Article
ISSN: 0305-6120

Keywords

Content available
Book part
Publication date: 13 May 2017

Abstract

Details

Working with Families for Inclusive Education
Type: Book
ISBN: 978-1-78714-260-2

Content available
Book part
Publication date: 28 August 2018

Abstract

Details

Exploring the Culture of Open Innovation
Type: Book
ISBN: 978-1-78743-789-0

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