IDEAS home Printed from https://ideas.repec.org/a/bla/jomstd/v46y2009i6p895-922.html
   My bibliography  Save this article

Heterogeneity in Professional Service Firms

Author

Listed:
  • Namrata Malhotra
  • Timothy Morris

Abstract

Research on professional service firms emphasizes similarities in their organization and management and distinctiveness from other types of organization. In this paper we take a different tack and focus on the differences between professional service firms, that is, on heterogeneity across different professional sectors. We argue that differences between professions on a number of dimensions affect the nature of professionals' work and, in turn, the organization and management of firms across different professional sectors. Drawing on the sociology of professions literature we focus on three key dimensions of knowledge, jurisdictional control and client relationships to compare legal, auditing and engineering consulting firms. We consider how differences in these dimensions across the three professional services sectors impact upon the way firms are organized. We offer a number of propositions explicating how differences in the nature of knowledge, jurisdictional control and client relationships have implications for organizational form, team‐working and pricing systems.

Suggested Citation

  • Namrata Malhotra & Timothy Morris, 2009. "Heterogeneity in Professional Service Firms," Journal of Management Studies, Wiley Blackwell, vol. 46(6), pages 895-922, September.
  • Handle: RePEc:bla:jomstd:v:46:y:2009:i:6:p:895-922
    DOI: 10.1111/j.1467-6486.2009.00826.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1467-6486.2009.00826.x
    Download Restriction: no

    File URL: https://libkey.io/10.1111/j.1467-6486.2009.00826.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Stephen R. Barley & Gideon Kunda, 2001. "Bringing Work Back In," Organization Science, INFORMS, vol. 12(1), pages 76-95, February.
    2. Peter Boxall & Mike Steeneveld, 1999. "Human Resource Strategy and Competitive Advantage: A Longitudinal Study of Engineering Consultancies," Journal of Management Studies, Wiley Blackwell, vol. 36(4), pages 443-463, July.
    3. Salter, Ammon & Gann, David, 2003. "Sources of ideas for innovation in engineering design," Research Policy, Elsevier, vol. 32(8), pages 1309-1324, September.
    4. Morris, Timothy & Empson, Laura, 1998. "Organisation and expertise: An exploration of knowledge bases and the management of accounting and consulting firms," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 609-624.
    5. P J Rimmer, 1988. "The Internationalization of Engineering Consultancies: Problems of Breaking into the Club," Environment and Planning A, , vol. 20(6), pages 761-788, June.
    6. Pentland, Brian T., 2000. "Will auditors take over the world? Program, technique and the verification of everything," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 307-312, April.
    7. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    8. Power, Michael, 1997. "Expertise and the construction of relevance: Accountants and environmental audit," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 123-146, February.
    9. Gann, David M. & Salter, Ammon J., 2000. "Innovation in project-based, service-enhanced firms: the construction of complex products and systems," Research Policy, Elsevier, vol. 29(7-8), pages 955-972, August.
    10. Peter D. Sherer, 1995. "Leveraging Human Assets in Law Firms: Human Capital Structures and Organizational Capabilities," ILR Review, Cornell University, ILR School, vol. 48(4), pages 671-691, July.
    11. Pentland, Brian T., 1993. "Getting comfortable with the numbers: Auditing and the micro-production of macro-order," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 605-620.
    12. Royston Greenwood & Stan X. Li & Rajshree Prakash & David L. Deephouse, 2005. "Reputation, Diversification, and Organizational Explanations of Performance in Professional Service Firms," Organization Science, INFORMS, vol. 16(6), pages 661-673, December.
    13. Gambling, Trevor, 1987. "Accounting for rituals," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 319-329, June.
    14. Covaleski, Mark A. & Dirsmith, Mark W. & Rittenberg, Larry, 2003. "Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 323-355, May.
    15. Barrett, Michael & Cooper, David J. & Jamal, Karim, 2005. "Globalization and the coordinating of work in multinational audits," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 1-24, January.
    16. Bedard, Jean, 1989. "Expertise in auditing: Myth or reality?," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 113-131, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    2. Curtis, Emer & Turley, Stuart, 2007. "The business risk audit - A longitudinal case study of an audit engagement," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 439-461.
    3. Rihab Khalifa & Nina Sharma & Christopher Humphrey & Keith Robson, 2007. "Discourse and audit change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 825-854, October.
    4. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
    5. Mia Kaspersen & Thomas Riise Johansen, 2016. "Changing Social and Environmental Reporting Systems," Journal of Business Ethics, Springer, vol. 135(4), pages 731-749, June.
    6. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    7. Ruhnke, Klaus & Schmitz, Stefanie, 2019. "Review engagements – structure of audit firm methodology and its situational application in Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
    8. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    9. Malsch, Bertrand & Gendron, Yves, 2009. "Mythical representations of trust in auditors and the preservation of social order in the financial community," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 735-750.
    10. Barker, Richard & Schulte, Sebastian, 2017. "Representing the market perspective: Fair value measurement for non-financial assets," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 55-67.
    11. Emily E. Griffith, 2020. "Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 245-276, March.
    12. Michael Barrett & Yves Gendron, 2006. "WebTrust and the “commercialistic auditor”: The unrealized vision of developing auditor trustworthiness in cyberspace," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(5), pages 631-662, September.
    13. Maroun, Warren & Atkins, Jill, 2014. "Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?," The British Accounting Review, Elsevier, vol. 46(3), pages 248-263.
    14. Kohler, Hervé & Pochet, Christine & Gendron, Yves, 2021. "Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm," Accounting, Organizations and Society, Elsevier, vol. 95(C).
    15. Williams, James W., 2013. "Regulatory technologies, risky subjects, and financial boundaries: Governing ‘fraud’ in the financial markets," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 544-558.
    16. Fabien Cerruti & Christelle Richard, 2008. "Qualité de l'audit et Satisfaction de l'audité : Chronique d'une Innovation Ordinaire," Post-Print halshs-00522438, HAL.
    17. Rouba Chantiri-Chaudemanche & Anouar Kahloul, 2011. "Les acteurs de la normalisation comptable internationale : une communauté épistémique ?," Working Papers halshs-00678806, HAL.
    18. Robson, Keith & Humphrey, Christopher & Khalifa, Rihab & Jones, Julian, 2007. "Transforming audit technologies: Business risk audit methodologies and the audit field," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 409-438.
    19. O'Dwyer, Brendan & Owen, David & Unerman, Jeffrey, 2011. "Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 31-52, January.
    20. Joyce, Yvonne, 2014. "Knowledge mandates in the state–profession dynamic: A study of the British insolvency profession," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 590-614.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:jomstd:v:46:y:2009:i:6:p:895-922. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0022-2380 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.