Nyora mazita emafemu mana makuru okuverenga.
Context:Hapana "mafemu" ari mukati meMakambani Makuru Makuru ari chaizvoizvo femu imwe chete; panzvimbo pezvo, iwo masangano emabasa ounyanzvi. Rimwe nerimwe iboka remakambani, ane muridzi uye anotarisirwa zvakazvimirira, ayo akapinda muzvibvumirano nemamwe makambani ari nhengo dzeboka racho kuti agovane zita rakafanana, chiratidzo, pfuma yepfungwa, uye mitemo yemhando. Musangano mumwe nomumwe wakatanga sangano renyika yose rokuronga mabasa omusangano wacho.  Kusvikira 2020, KPMG ndiyo chete kambani yeBig Four isina kunyoreswa sekambani yakazvimiririra yeUK, asi panzvimbo pezvo mubatanidzwa wekubatanidza waive mubatanidzwa weSwitzerland (verein). Zvisinei, KPMG International yakashandura chimiro chayo chepamutemo kubva kune verein kuenda kune yemubatanidzwa pasi pemutemo weSwitzerland muna 2003, uyezve kune UK limited company muna 2020. Nokuda kweDeloitte, PricewaterhouseCoopers naErnst & Young, sangano rinoronga ndiro UK limited company. Masangano iwayo haasi iwo anoita mabasa ehunyanzvi ekunze, uyewo haazi varidzi kana kudzora masangano enhengo. Kunyange zvakadaro, aya masangano anowanzonzi "makambani" nokuda kwokuva nyore uye kuderedza kuvhiringidzika nevanhuwo zvavo. Aya maratidziro emabasa ezvemabhuku uye ezvemhizha akafanana nemashandiro anoita maratidziro emafemu emutemo mubasa rezvemitemo.  Muzviitiko zvizhinji, sangano rimwe nerimwe rinoshanda munyika imwe chete, uye rakagadzirwa kuti riite zvinoenderana nemamiriro ezvinhu anotonga munyika iyoyo.  Ernst & Young inobatanidzawo masangano epamutemo akaparadzana ayo anotarisira matatu emativi ayo mana enharaunda: maAmerica, Asia-Pacific, uye EMEIA (Europe, Middle East, India neAfrica) mapoka, nzvimbo yechina iri Japan, iyo isina hukuru hwekugadzirisa bazi. Aya masangano anobatanidza mabasa anoitwa nemakambani omunharaunda mukati mematunhu avo, asi haapi mabasa kana kuva nehupfumi mumasangano emunharaunda. Pane zvisingawanzoitiki kune chibvumirano ichi; muna 2007, KPMG yakazivisa kubatanidzwa kwemakambani mana evanhu vakasiyana-siyana (muUnited Kingdom, Germany, Switzerland neLiechtenstein) kuti vaumbe sangano rimwe chete, KPMG Europe LLP.
The Big Four inoreva mana makuru mabasa nyanzvi network munyika. Inoumbwa neDeloitte, Ernst & Young (EY), KPMG, uye PricewaterhouseCoopers (PwC). Iwo mana anowanzo kuunganidzwa pamwechete nekuti iwo akaenzana muhukuru zvine chekuita nemamwe misika, zvese maererano nemari uye vashandi; ivo vanoonekwa vakaenzana mukugona kwavo kupa huwandu hwakawanda hwehunyanzvi masevhisi kune vatengi vavo; uye, pakati peavo vari kutsvaga kutanga basa mune zvehunyanzvi masevhisi, kunyanya accounting, ivo vanoonekwa sevanokwezva zvakaenzana netiweki yekushanda mukati, nekuda kwehuwandu hwekuti mafemu aya anobatana nemakambani eFortune 500.