A strategy for incorporting ISO 9000 into an internationally oriented accounting practice |
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| Affiliation: | 1. Department of International Studies and Consultancy, Aeres University of Applied Sciences, Dronten, the Netherlands;2. School of Physics, Engineering, and Computer Science, University of Hertfordshire, Hatfield, United Kingdom;3. Environmental Policy Group, Wageningen University, Wageningen, the Netherlands;1. School of Geographic and Oceanographic Sciences, Nanjing University, Nanjing, Jiangsu Province 210023, China;2. Center for Systems Integration and Sustainability, Department of Fisheries and Wildlife, Michigan State University, East Lansing, MI 48823, USA;3. Environmental Science and Policy Program, Michigan State University, East Lansing, MI 48823, USA;4. School of Design, Shanghai Jiaotong University, Shanghai 200241, China;1. Ataturk University, Erzurum Vocational School, Department of Plant and Animal Production, Erzurum, Turkey;2. Department of Gastronomy and Culinary Arts, Tourism Faculty, Atatürk University, Erzurum, Turkey;3. Department of Biostatistics, Faculty of Medicine, Kastamonu University, Kastamonu, Turkey;1. Nutrition Epidemiology and Data Science, Tufts University Friedman School of Nutrition Science and Policy, Boston, MA, USA;2. Data Lab, Tufts Technology Services, Tufts University, Medford, MA, USA;3. Nestlé Institute of Health Sciences, Nestlé Research, Lausanne, Switzerland |
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| Abstract: | Management consulting organizations generally can plan to improve their earnings by two strategies. First, they can offer their services in a more efficient manner by using a minimum amount of resources. This is normally accomplished by employing common tools such as reengineering of the processes, continuous improvement, and target costing. Second, they can attempt to raise their market share or offer new types of services required by clients. For accounting firms, this means expanding their service horizons from traditional audit, tax, and systems consulting to more contemporary areas such as ISO 9000 and total quality management (TQM). The authors outline an approach for firms to successfully undertake the inclusion of quality audit services in their practices. |
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