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Internationalization as Strategic Change: The Case of Deutsche Treuhand-Gesellschaft

Author

Listed:
  • Markus Reihlen

    (Chair of International Management, University of Mannheim L 4,1, 68131 Mannheim, Germany)

  • Sascha Albers
  • Tuulia Kewitz

Abstract

Building on Hinings and Greenwood’s (1988) concept for the explanation of strategic change processes, this paper examines the organizational transformations in the internationalization process of Deutsche Treuhand-Gesellschaft. We identify three archetypes of the international organization of DTG/KPMG, which developed from a correspondent network via an international federal network organization to become a global advisory firm, undergoing various stages of transition, de-coupling and re-orientation. Our analysis (a) provides an in-depth understanding of the longitudinal and contextual character of internationalization as a strategic change process of one of the most prominent international accounting firms with a European origin and (b) contributes to a rapprochement of strategic change and internationalization literatures.

Suggested Citation

  • Markus Reihlen & Sascha Albers & Tuulia Kewitz, 2009. "Internationalization as Strategic Change: The Case of Deutsche Treuhand-Gesellschaft," management revue - Socio-Economic Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 20(2), pages 209-233.
    • Handle: RePEc:nms:mamere:1861-9908_mrev_2009_2_reihlen
    as

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    File URL: https://www.nomos-elibrary.de/10.5771/0935-9915-2009-2-209
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    References listed on IDEAS

    as
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    3. Joanne Roberts, 1999. "The Internationalisation of Business Service Firms: A Stages Approach," The Service Industries Journal, Taylor & Francis Journals, vol. 19(4), pages 68-88, October.
    4. John L. Brown & David J. Cooper & Royston Greenwood & C.R. Hinings, 1996. "Strategic Alliances within a Big-Six Accounting Firm," International Studies of Management & Organization, Taylor & Francis Journals, vol. 26(2), pages 59-79, June.
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    More about this item

    Keywords

    strategic change; archetypes; internationalization; accounting industry; professional services; KPMG;
    All these keywords.

    JEL classification:

    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • P31 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Socialist Enterprises and Their Transitions

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