Large Accountancy Firms in the UK: Operational Adaptation and Spatial Development
Recent growth in the accountancy sector has been accompanied by a series of structural changes, in particular the concentration, internationalisation and diversification of accountancy practice. At the same time, the future of the partnership structure of accountancy firms is in doubt because of litigation pressure. Within the UK internal structural change has been accompanied by the geographical expansion of the large accountancy firms that now dominate the national and regional accountancy markets.
IT Capital Accumulation and Productivity Growth in Public Accounting Firms
<para> In this study, we apply the tripartite decomposition of productivity growth proposed by Kumar and Russell (<emphasis emphasistype="italic">Amer. Econ. Rev.</emphasis>, vol. 92, pp. 527–548, 2002) to estimate and evaluate the contribution of firms’ IT capital accumulation to their productivity growth. Analyzing a panel data on 52 public accounting firms in Taiwan for ten years from 1993 to 2002, our results indicate that the productivity growth of these accounting firms was primarily due to their accumulation of IT capital. In addition, our results indicate that services diversification towards nonaudit services and workforce quality contributed to accounting firms’ IT capital accumulation, which, in turn, led to their productivity growth. </para>
Institutionalizing Corporate Social Responsibility: A Study of Provisions and Implications of Indian Companies Act 2013
Abstract 
The spotlight of this chapter is to understand the connection between public policy and corporate social responsibility (CSR); in other words – the institutionalization of CSR. What is the role of the government for setting standards and mandating for ensuring responsibility? The emerging accepted wisdom in policy and academic circles is that many sustainability solutions are likely to result from institutional (i.e., governance) reform. A perceptive on CSR evolving as an institution of broader societal governance appears as a promising opportunity to delve into at a point in time when conventional rules, actors, and markets that steered the global economy demonstrate to be undergoing credibility crisis. CSR therefore must be considered within the wider field of institutions for governing the corporation and the economy. This chapter is exploratory as it dwells into theoretical underpinning of emerging mandatory CSR as well as provides empirical mapping of corporate responses to the new enacted legislation. The CSR analysis presented is based on a content analysis of the information contained in the annual reports of some prominent companies, government documents, audits reports, companies websites, and newspaper reports, which will provide us evidences of responses of corporates toward the CSR provisions.