ANALYSIS OF CORPORATE CULTURE ESTABLISHMENT AT PUBLIC ACCOUNTING FIRM CDE

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

Abstract

Culture plays a very important role in public accounting firms. Standard on Quality Control (SQC) 1 regarding Quality Control for public accounting firms Conducting Assurance (Audit, Review, and Other Assurance Engagements) and Non-Assurance Engagements, states that the leadership of public accounting firms is responsible for quality. Within this context, the internal culture of public accounting firms depends on their leadership. The role of the public accounting firm leader is thus to reinforce the Code of Ethics for the Professional Public Accountant through the internal culture that is established. This study aims to evaluate the role of partners at public accounting firms CDE, especially in the ABC Team in terms of establishing a corporate culture based on SQC 1 and the Code of Ethics for Professional Public Accountants. Robbins (2002) highlighted that the role of the partner is part of the process of establishing the organizational culture. This study uses primary and secondary data gathered through interviews and documentation. The results of the analysis show that the ABC Team partner at public accounting firm CDE has performed his role as both a leader responsible for quality in accordance with SQC 1 and in promoting the code of ethics through the internal culture. According to Robbins, the culture establishment process begins with the philosophy of the ABC Team founder. However, problems persist related to instilling the culture in employees. The author proposes a strategy within the framework of a management control system consisting of social and technical controls.
Original languageEnglish
Title of host publicationContemporary Accounting Case Studies
Pages 540-562
Publication statusPublished - 1 Mar 2023

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