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The impact of regulatory changes on the client service delivery strategies of a large multinational accounting firm in South Africa

Dissertation (MBA)--University of Pretoria, 2010.

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Other Authors: Wocke, Albert
Format: Thesis
Published: University of Pretoria 2013
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access_status_str Open Access
author2 Wocke, Albert
author_browse Wocke, Albert
author_facet Wocke, Albert
collection Thesis
dc_rights_str_mv © 2006 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria
description Dissertation (MBA)--University of Pretoria, 2010.
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institution University of Pretoria (South Africa)
last_indexed 2026-06-10T12:36:14.350Z
license_str Other — see source repository
provenance_str_mv Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository
publishDate 2013
publishDateRange 2013
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publisher University of Pretoria
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spelling oai:repository.up.ac.za:2263/23644 The impact of regulatory changes on the client service delivery strategies of a large multinational accounting firm in South Africa Wocke, Albert upetd@up.ac.za Kuit, Rena UCTD Trade regulation Dissertation (MBA)--University of Pretoria, 2010. The purpose of this study was to explore the impact of regulatory changes on the client service delivery strategies of a multinational accounting firm based in South Africa. These regulatory changes were implemented in an effort to avert corporate scandals such as Enron in future and now seek to govern, amongst others, the activities and conduct of accounting firms.The focus of this research study is limited to a large accounting firm operating in South Africa in order to confirm and establish the extent of the impact of regulatory changes on client service strategies. Qualitative research was conducted through six face-to-face in-depth interviews with the top management of a large accounting firm. The single case study methodology was implemented using purposive, non-probability sampling and a semistructured questionnaire as research tool.The research confirmed the internal and external validity of regulatory changes on the client service strategies of the accounting firm and the profession. Although financial reporting regulations have forced accounting firms to become better acquainted with the client’s business risk, frustration due to independence restrictions exists and affects the auditor-client relationship. Unfortunately, increased regulations have also caused accounting firms to adopt onerous risk mitigating measures, thus negatively influencing their efficiency. Gordon Institute of Business Science (GIBS) unrestricted 2013-09-06T15:43:15Z 2010-06-29 2013-09-06T15:43:15Z 2007-04-08 2010-06-29 2010-03-30 Dissertation Kuit, R 2006, The impact of regulatory changes on the client service delivery strategies of a large multinational accounting firm in South Africa, MBA dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/23644 > G10/241/ag http://hdl.handle.net/2263/23644 http://upetd.up.ac.za/thesis/available/etd-03302010-155902/ © 2006 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria application/pdf University of Pretoria
spellingShingle UCTD
Trade regulation
The impact of regulatory changes on the client service delivery strategies of a large multinational accounting firm in South Africa
title The impact of regulatory changes on the client service delivery strategies of a large multinational accounting firm in South Africa
title_full The impact of regulatory changes on the client service delivery strategies of a large multinational accounting firm in South Africa
title_fullStr The impact of regulatory changes on the client service delivery strategies of a large multinational accounting firm in South Africa
title_full_unstemmed The impact of regulatory changes on the client service delivery strategies of a large multinational accounting firm in South Africa
title_short The impact of regulatory changes on the client service delivery strategies of a large multinational accounting firm in South Africa
title_sort impact of regulatory changes on the client service delivery strategies of a large multinational accounting firm in south africa
topic UCTD
Trade regulation
url http://hdl.handle.net/2263/23644
http://upetd.up.ac.za/thesis/available/etd-03302010-155902/