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Constructing the collaborative Working Relationships in one of the Big Four Firms

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Abstract

This study aims to fill part of a knowledge gap in the collaboration process and learn the practical ways to establish it. It is done by implementing a Soft Systems Methodology-based Action Research (SSM-based AR) to improve the collaborative working relationship among the four teams in one of the Big Four firms serving one global multinational client. This study learns the following: (1) Having similar objectives such as: serving the same client and providing better services for generating more revenues keeps motivating the four teams to continue collaborating. This learning informs the practitioners that clarifying the mutuality dimension is essential before starting the collaboration process. (2) SSM is the right methodology to study the collaboration process. Its basic assumption regarding conflicting worldviews in the social world provides a foundation to acknowledge and accept the conflict of self-interest versus collective interest, the agency dimension of the collaboration process. (3) The social capital (mutuality and norms) and agency dimensions play a more significant role than the structural (governance and administration) dimension in establishing the collaboration process in a professional services network firm (PSNF). (4) The practical steps to implement the five dimensions of the collaboration process should start by understanding the mutuality dimensions. (5) Embedding the theoretical framework in the root definition of SSM guides to address the dual imperatives of SSM-based AR.

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Notes

  1. Professional services network firms (PSNFs), the professional services firms (PSFs) with a network organization structure, are a business network of independent firms who come together to provide professional services to clients through an organized network cost-effectively.

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Acknowledgements

The authors also would like to express the deepest gratitude to School of Business and Management – Institut Teknologi Bandung (SBM-ITB), Jl Ganesha 10, Bandung, 40132, Indonesia, Faculty of Administration Science, Universitas Indonesia, M Building2nd Floor, Kampus UI, Depok, West Java, 16424, Indonesia.

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Correspondence to Budiarso.

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The Big Four firms refer to the four largest professional services network firms (PSNF), consisting of Deloitte, PricewaterhouseCoopers (PwC), KPMG, and Ernst & Young.

Appendix 1

Appendix 1

Tables 6, 7, 8, and 9

Table 6 Analysis I (Client, Practitioner, Owner of the issue(s) addressed)
Table 7 Analysis II (Role, Norm, Values)
Table 8 Analysis III (Political)
Table 9 Comparison matrix for a collaboration system

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Budiarso, Putro, U., Sunitiyoso, Y. et al. Constructing the collaborative Working Relationships in one of the Big Four Firms. Syst Pract Action Res 35, 679–709 (2022). https://doi.org/10.1007/s11213-021-09588-3

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