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"It looks like friendship but it's not", the institutional embeddedness of informal client relationships of Big 4 accountants and consultants compared

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  • Yvette Taminiau

Abstract

This paper offers a description of an explorative study of the importance that accountants and consultants - active in the Big 4-organisations - attribute to informal client contact. The study examined the differences between accountants and consultants from various theoretical angles, using literature on the institutional setting of the two professions as well as literature on relationship management. The differences between accountants and consultants primarily consist of the ways that the representatives of the two professions talk about the strategic use of informal settings, motives for informal client contact, and the significance of institutional rules such as codes of conduct.

Suggested Citation

  • Yvette Taminiau, 2013. ""It looks like friendship but it's not", the institutional embeddedness of informal client relationships of Big 4 accountants and consultants compared," International Journal of Management Concepts and Philosophy, Inderscience Enterprises Ltd, vol. 7(2), pages 128-149.
    • Handle: RePEc:ids:ijmcph:v:7:y:2013:i:2:p:128-149
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    Citations

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    Cited by:

    1. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton & Julie Bernard, 2019. "Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers," Journal of Business Ethics, Springer, vol. 159(4), pages 1111-1125, November.
    2. Yvette Taminiau & Julie Ferguson & Christine Moser, 2016. "Instrumental client relationship development among top-ranking service professionals," The Service Industries Journal, Taylor & Francis Journals, vol. 36(15-16), pages 789-808, December.
    3. Yvette Taminiau & Julie E. Ferguson, 2015. "From purists to players? How service industry professionals develop social skills for informal client relationships," International Journal of Management Concepts and Philosophy, Inderscience Enterprises Ltd, vol. 9(1), pages 40-62.

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