Document Type
Dissertation
First Faculty Advisor
Xiao, Yun
Keywords
localization; big four accounting firms; accounting; china
Publisher
Bryant University
Abstract
In May 2012, the Chinese government mandated that once the Big Four accounting (KPMG, PwC, Ernst & Young, and Deloitte) joint venture agreements expire, the firms must begin to localize most of the senior management. Although most of the Big Four firms employ many locals, there are more expatriate partners than Chinese counterparts. Because of this, the Big Four firms must quickly find qualified local senior management personnel. Amongst compliance and global regulatory issues, the Big Four firms must develop a strategy for localizing. Through a survey, this study aims to examine how expatriates and local Chinese managers perceive the effectiveness of the firm’s current localization plan. By analyzing external and internal forces that affect localization, I will make recommendations for the joint-venture accounting firms to plan, create, and execute a successful localization strategy.
Included in
Accounting Commons, Asian Studies Commons, Business Administration, Management, and Operations Commons, International Business Commons
