A strategy for incorporting ISO 9000 into an internationally oriented accounting practice

Abstract

Management consulting organizations generally can plan to improve their earnings by two strategies. First, they can offer their services in a more efficient manner by using a minimum amount of resources. This is normally accomplished by employing common tools such as reengineering of the processes, continuous improvement, and target costing. Second, they can attempt to raise their market share or offer new types of services required by clients. For accounting firms, this means expanding their service horizons from traditional audit, tax, and systems consulting to more contemporary areas such as ISO 9000 and total quality management (TQM). The authors outline an approach for firms to successfully undertake the inclusion of quality audit services in their practices.