This paper examines professional associations’ local responses to global demands of audit standardization. Our longitudinal study from 1998 to 2018 analyses how professional associations of the German audit profession engaged in an intense framing contest over the adoption of external quality...

1. Einleitung. 2. Chancen für das Personalmanagement durch People Analytics -- 3. People Analytics in der betrieblichen Praxis -- 4. Potentiale in den Handlungsfeldern des Personalmanagements -- 5. Fazit.

Purpose: This study aims to explore how commercial and professional management instruments are combined in accounting firms. Design/methodology/approach: The authors conducted a qualitative study based on 30 semi-structured interviews with partners from 30 different accounting firms (sole...