Client Capture And The Professional Service Firm

摘要

Popular assessments of what caused the corporate governance failures of the turn of the last century are often summarized in cliches: "a few bad apples," "bad tone from the top," and "excess of corporate greed." Such explanations, while convenient, may also be misleading or trivialize the issues. They suggest either that bad ethical decision-making flows from inevitable and unavoidable human nature or that it is the consequence of a few unethical people in senior positions. Remove those pariahs, so the argument goes, and the problem disappears. Alternatively, enhance internal and external reporting and, again, good decision making results.