To investigate the enactment of change in profession logics of professional service firms, we study how the Big Four accounting firms in Taiwan developed their service onto family business succession. Taking a practice-based approach of the attention-based view (ABV), the findings based on in-depth interviews and secondary information show that the initial demand of succession service, the relationship with clients, and the composition of service teams determine the attention structure of organization which causes various changes in the professional logics among the firms. Managerial implications and challenges for PSFs are also discussed.
英文關鍵字
Professional Service Firms (PSFs), Accounting firms, Family business, Succession, Profession logics, Practice-based approach of attention-based view (ABV)
