Perception of the Corporate Performance in Accounting and Audit Firms

Author:Univ. Prof. Liliana FELEAGĂ, Ph. D.; Univ. Prof. Niculae FELEAGĂ, Ph. D.; Mihaela DUMITRAŞCU, Ph. D.

JEL:M41, M42

DOI:

Keywords:accounting and audit firms, corporate performance, balanced scorecard

Abstract:
Accounting and audit firms must face permanent development challenges such as the competition increasing, instability and globalization, as well as the change of the benefits requested by customers, in terms of nature, speed and accuracy. In such a situation, aspects like strategy and performance measurement becomes extremely important. The objective of this paper is to examine how it is perceived the organizational performance in accounting and auditing offices. To achieve this objective, the authors have realized semi-directive interviews with Romanian auditors who are working in two offices of different sizes. The results showed that in the big office all the four perspectives of the balanced scorecard model are checked. In the small office the number of perspectives is lower, because the learning is an informal way and it is not materialized.\r\n

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