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Accounting networks and associations

Accounting networks and associations are professional services networks whose principal purpose is to provide members resources to assist the clients around the world and hence reduce the uncertainty by bringing together a greater number of resources to work on a problem.The networks and associations operate independently of the independent members. The largest accounting networks are known as the Big Four.

The Big Four

The Big Four are the four largest international professional services networks, offering audit, assurance, tax, consulting, advisory, actuarial, corporate finance, and legal services. They handle the vast majority of audits for publicly traded companies as well as many private companies, creating an oligopoly in auditing large companies. It is reported that the Big Four audit 99% of the companies in the FTSE 100, and 96% of the companies in the FTSE 250 Index, an index of the leading mid-cap listing companies.[1] The Big Four firms are shown below, with their latest publicly available data. None of the Big Four firms is a single firm; rather, they are professional services networks. Each is a network of firms, owned and managed independently, which have entered into agreements with other member firms in the network to share a common name, brand and quality standards. Each network has established an entity to co-ordinate the activities of the network. In one case (KPMG), the co-ordinating entity is Swiss, and in three cases (Deloitte Touche Tohmatsu, PricewaterhouseCoopers and Ernst & Young) the co-ordinating entity is a UK limited company. Those entities do not themselves perform external professional services, and do not own or control the member firms. They are similar to law firm networks found in the legal profession. In many cases each member firm practises in a single country, and is structured to comply with the regulatory environment in that country. In 2007 KPMG announced a merger of four member firms (in the United Kingdom, Germany, Switzerland and Liechtenstein) to form a single firm. Ernst & Young also includes separate legal entities which manage three of its four areas: Americas, EMEIA (Europe, The Middle East, India and Africa), and Asia-Pacific. (Note: the Japan area does not have a separate area management entity). These firms coordinate services performed by local firms within their respective areas but do not perform services or hold ownership in the local entities.[2] This group was once known as the "Big Eight", and was reduced to the "Big Six" and then "Big Five" by a series of mergers. The Big Five became the Big Four after the demise of Arthur Andersen in 2002, following its involvement in the Enron scandal.

Firm Revenues Employees Revenue per Employee Fiscal Year Headquarters Source
Deloitte $36.8bn 244,400 $150,573 2016 United States [3]
PricewaterhouseCoopers $35.9bn 223,468 $160,649 2016 United Kingdom [4]
Ernst & Young $29.6bn 230,800 $128,362 2016 United Kingdom [5]
KPMG $25.4bn 188,982 $134,510 2016 Netherlands [6]
History of accounting networks and associationsFoundations

Accounting networks were created to meet a specific need. “The accounting profession in the U.S. was built upon a state-established monopoly for audits of financial statements.”[7] Accounting networks arose out of the necessity for public American companies to have audited financial statements for the Securities Exchange Commission (SEC).[8] For over 70 years, the SEC has continually sought for greater coordination and consistent quality in audits everywhere in the world. Networks were the logical model to address these requirements. They expanded outside of the United States since financial results had to be audited wherever a company conducted business. In the US, the Public Company Accounting Oversight Board's (PCAOB) regulations provide for inspection of non-United States firms. Without a network with common standards and internal means of communications, conducting the required audits would not be possible.

There were other profession-based factors which favored the growth of accounting networks. As a result of competition for the audit work, consolidation was inevitable. These include the fact that a network can establish a brand. A brand establishes the credibility of the network and allows the individual members to charge more. Creating a brand is very difficult when all of the members of a network are providing essentially the same services.

Being a network member establishes that the firm is part of a large group. Additionally, the larger the firm, the more likely it will be invited to render auditing engagements. A large organized network allows for spreading the costs to price competitively. Ultimately, size is the only real means of differentiation that is readily available on accounting firms to assure clients that they can do international work.[9]

Networks also reflect the clients’ needs for seamless worldwide services because they are more efficient and cost-effective.,[10] From the perspective of the accounting firm, a global regulated organization with consistently applied standards significantly reduced the risk. However, increasing the size of the networks can enhance legal liability risks and quality control issues that have not been resolved.

With these factors in play, some networks continued to grow; others remained in a stasis position. Individual members of networks began to offer other services related to accounting. These services included forensic accounting, business appraisals, employee benefits planning, strategic planning, and almost anything associated with financial parts of the client’s business. The network’s structure easily accommodated these services and their geographical expansion.[11]

As the Big 8 consolidated to become Big 6, the Big 5 and then the Big 4, new networks naturally developed to emulate them. BDO and Grant Thornton were the earliest followers. Networks were then developed to serve mid-market companies and private businesses. New networks also sprang up as an extension of a single accounting firm in the same way the Big 8 were formed. New structures were created to further extend the networks.

The largest accounting networks adopted trade names that each member used. The names of the original firms that became part of the networks were lost and replaced with trade names. For example, PriceWaterhouseCoopers became PWC. The perception was created that these networks were more than networks, but single entities rather than completely independent firms. This was never the case. The result was that the Big 8 concept was established which separated the eight firms from all other accounting firms.

Another factor in the development of networks in accounting was the American Institute of Certified Public Accountants(AICPA)’s prohibition of advertising. While the largest firms indirectly advertised their services, the small firms complied with the rules and believed advertising to be unprofessional. Additionally, midsize firms were de facto restricted from advertising simply because of limited budgets. They could not create a brand that was able to compete with the one established by the Big 8. The advertising restriction was lifted in the 1970s by the Federal Trade Commission.[12]

Multidisciplinary expansion

In the 1990s, the large accounting firms reached another ceiling in the services they made available to their clients. Having reached their natural limit on growth with more than 90% of auditing for public companies, the Big 6 branched out to become multidisciplinary in legal, technology, and employment services. Since the essential infrastructure was in place, it was thought to be relatively simple to incorporate other services into the existing network. As a network, it was natural to create independent entities in these other professions which themselves could be part of the network. The method and structures varied from firm to firm.

When the Big 6 began its expansion to the legal profession, it was met with fierce opposition from law firms and bar associations. Commissions, panels and committees were established by legal and accounting firms to argue their positions. Government agencies were enlisted. For more than five years the debate escalated. This movement ended abruptly with the fall of Arthur Andersen as a result of its association with Enron. Sarbanes Oxley followed, which effectively ended this trend. Some international associations of independent firms, such as Alliott Group, now include law firms within the membership.

Recent Global Ranking

Here are the top 10 global accounting firms in 2017, according to research conducted by CA magazine.[13]

Global Accountancy Top 10
No. Firms REVENUE ($BN)
1 Deloitte 38.8
2 PwC 37.7
3 EY 31.4
4 KPMG 25.4
5 BDO 7.6
6 Grant Thornton 4.8
7 RSM 4.64
8 Crowe Horwath International 3.7
9 Baker Tilly International 3.23
10 Nexia 3.2
Vicarious liability

Accounting networks are now facing a new challenge that go to the heart of the image that the firms wish to project to clients. The perception has been that the Big 4, Grant Thornton and BDO are single entities that perform services around the world for clients of this single entity. As a result of court cases this has introduced significant vicarious liability issues requiring the networks to distance themselves from the perception of being a single entity. The Parmalat case is the best illustration of the issues.

While the firms have lost a number of cases, the facts and circumstance, or procedural elements have reduced their actual liability.

Networks versus associations

The vicarious liability issues carry over into operations. Regulations in the EU have been imposed that require the “networks” to define whether they are "associations" of independent firm or are more integrated networks operationally and financially.[14] Additional standards have been passed by IFAC, an independent associations of accountants, on distinguishing networks from associations. The objectives of each are to provide the clients a level of understanding about the degree of integration with each other. Examples of international associations of accounting firms include Alliott Group, Geneva Group International and Leading Edge Alliance.

Conflicts of interest

Self-definition as a network or associations may determine if there is a conflict of interest.[15] If the group is perceived as a network, it may be foreclosed from representation of clients because they cannot represent a competitor. Association members would not be foreclosed from representation because the firms are perceived as independent by clients.

Big 4 dominance of public company audits

Accounting scandals have again focused on the fact that the Big 4 has a near monopoly on audits of public companies.[16] Networks are demanding regulations on auditing to require that auditors rotate and include the smaller networks in this rotation.[17] The demands also request that mid-market firms be able to participate to break up the monopoly of the Big 4.

List of Accounting Networks and Associations See also References
  1. Mario Christodoulou (2011-03-30). "U.K. Auditors Criticized on Bank Crisis". Wall Street Journal.
  2. "Legal statement". Ernst & Young.
  3. "Deloitte". Retrieved 2 August 2017.
  4. "PwC Global Annual Review 2016" (PDF). PwC.
  5. "EY Global Review 2016 - Facts & Figures". Ernst & Young.
  6. "International Annual Review 2016 KPMG" (PDF). KPMG.
  7. Olson, W. E., “The Accounting Profession in the 20th Century”, The CPA Journal, (July 1999)
  8. For the history of accounting networks see: Stevens, The Big Six (1991); Zeff, S. A, “How the U.S. Accounting Profession Got Where jkui iujiui nit is today: Part 1” Accounting Horizons Volume 17, 189–205 (September 2003). Zeff, S. A, “How the U.S. Accounting Profession Got Where it is today: Part II” Accounting Horizons (September 2003)
  9. Baskerville, Hat, Globalization of professional accounting: The Big 8 entering New Zealand (June 2007) citing Greenwood, Cooper, Hinings, and Brown, “Biggest is best? Strategic assumptions and actions in the Canadian audit industry” Revue Canadienne des Sciences de l’Administration 10(4) 308–322 (1993)
  10. Freidheim, Cyrus, The Trillion Dollar Corporation (1999)
  11. Aharoni “Internationalization of Professional Services: Implications for the Accounting Profession” in Brock, Powell and Hindings, Restructuring the Professional Organization (1999).
  12. American Inst. of Certified Public Accountants, 113 F.T.C. 698 (1990)
  13. Kyle, McHatton,. "The top 30 accountancy firms 2017". www.icas.com. Retrieved 2018-03-12.
  14. Networks Survey: global risk, Accountancy Age Smith, Phil November, 2008 Code of Ethics 290 revised the determination. It should be “made in light of whether a reasonable and informed third party would be likely to conclude that a network exists. A referral network is not a network by this definition. The shared costs must be significant. Common quality system and business strategies are important considerations.”
  15. OECD Report: Conflicts of Interest in Accounting and Auditing
  16. Karen Kroll, Get This: Accounting Firms are backing more regulation, CFO World Newsletter February 15, 2011
  17. Plans Grow for European Audit Cop, Wall Street Journal October 12, 2010
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Accounting networks and associations

topic

Accounting networks and associations

Accounting networks and associations are professional services networks whose principal purpose is to provide members resources to assist the clients around the world and hence reduce the uncertainty by bringing together a greater number of resources to work on a problem.The networks and associations operate independently of the independent members. The largest accounting networks are known as the Big Four. The Big Four The Big Four are the four largest international professional services networks, offering audit, assurance, tax, consulting, advisory, actuarial, corporate finance, and legal services. They handle the vast majority of audits for publicly traded companies as well as many private companies, creating an oligopoly in auditing large companies. It is reported that the Big Four audit 99% of the companies in the FTSE 100, and 96% of the companies in the FTSE 250 Index, an index of the leading mid-cap listing companies.[1] The Big Four firms are shown below, with their latest publicly available data. N ...more...



Professional services networks

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Professional services networks

Growth professional services networks based upon review of directories of law and accounting networks and associations. Table of largest professional services networks based upon the number of partners from survey conducted in 2011 of 200 legal and accounting networks from sources above. The table does not reflect the level of development of the network. Accounting networks are far more developed. Professional services networks are networks of independent firms who come together to cost-effectively provide services to clients through an organized framework.[1] They are principally found in law and accounting. They may also be found in investment banking, insurance, real estate and architectural services.[2] Any profession that operates locally, but has clients in multiple locations, are potential members of a network. This entry focuses on accounting, legal, multidisciplinary and specialty practice networks. Today members of these networks employ more than one million professionals and staff and have cumu ...more...



Multidisciplinary professional services networks

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Multidisciplinary professional services networks

Table of multidiciplinary networks from websites. Multidisciplinary professional services networks are organizations formed by law, accounting and other professional services firms to offer clients new multidisciplinary approaches solving increasingly complex issues. They are a type of professional services network which operates to provide services to their members. They operate in the same way as accounting firm networks and associations and law firm networks. They do not practice a profession such as law or accounting but provide services to members so they can serve clients needs.Aim is to provide members involved in doing business internationally with access to experienced, tried and tested, reliable, and responsive professional advisers who know their local jurisdiction intimately as well as the intricacies of cross border business. There are 10 multidisciplinary networks. The largest are: Alliott Group, MSI Global Alliance,[1] Morison International,[2] Geneva Group,[3] International Practice Group,[ ...more...



Law firm network

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Law firm network

A law firm network (law firm association or legal network) is a membership organisation consisting of independent law firms. These networks are one type of professional services networks similar to networks found in the accounting profession. The common purpose is to expand the resources available to each member for providing services to their clients. Prominent primarily law firm networks include Alliott Group, Lex Mundi, WSG - World Services Group (multidisciplinary), TerraLex, Meritas (law), Multilaw , The Network of Trial Law Firms, Inc., the State Capital Group, and Pacific Rim Advisory Council. The largest networks have more than 10,000 attorneys located in hundreds of offices worldwide. Table of largest law and multidisciplinary networks in July 2011 based upon a review of network websites. The firms who are part of the networks may be formally or informally linked to one another depending upon the purpose of the network. History of law firm networks Growth of networks based upon published ...more...



Grant Thornton International

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Grant Thornton International

Grant Thornton office building Grant Thornton is the world's fifth largest professional services network[2] of independent accounting and consulting member firms which provide assurance, tax and advisory services to privately held businesses, public interest entities, and public sector entities. Grant Thornton International Ltd is a not-for-profit, non-practising, international umbrella membership entity organised as a private company limited by guarantee. Grant Thornton International Ltd is incorporated in London, United Kingdom, and has no share capital. According to Grant Thornton International Ltd, member firms within the global organisation operate in over 130 countries. Combined global revenues from member firms in 2015 were US$4.6 billion. There are over 2,500 member firm partners and total member firm personnel of over 42,000.[3] Early history The earliest origins of the name date back to 1904, when the UK firm of Thornton, Webb & Co was formed. Through a series of name changes this firm merg ...more...



Professional services

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Professional services

Professional services are occupations in the tertiary sector of the economy requiring special training in the arts or sciences.[1] Some professional services require holding professional licenses such as architects, auditors, engineers, doctors and lawyers. Other professional services involve providing specialist business support to businesses of all sizes and in all sectors; this can include tax advice, supporting a company with accounting, IT services or providing management advice.[2] Definition Many industry groupings have been used for academic research when looking at professional services firms, making a clear definition hard to attain. Some work has been directed at better defining professional service firms (PSF). In particular, Von Nordenflycht generated a taxonomy of professional service firms, defining four types:[3] Classic PSFs (e.g. law and accounting firms): characterised by a high knowledge intensity, a professionalised workforce, and low capital intensity Professional campuses (e.g. hosp ...more...



Big Four accounting firms

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Big Four accounting firms

The Big Four are the four largest professional services networks in the world, offering audit, assurance services, taxation, management consulting, advisory, actuarial, corporate finance and legal services. They handle the vast majority of audits for public companies as well as many private companies. It is reported that the Big Four audit 99% of the companies in the FTSE 100, and 96% of the companies in the FTSE 250 Index, an index of the leading mid-cap listing companies.[1] The Big Four firms are shown below, with their latest publicly available data. List Firm Revenues Employees Revenue per employee Fiscal year Headquarters Source Deloitte $38.8 bn 263,900 $147,025 2017 United Kingdom [2][3] PwC $37.7 bn 236,235 $159,586 2017 United Kingdom [4] EY $31.4 bn 247,570 $126,833 2017 United Kingdom [5] KPMG $26.4 bn 197,263 $133,830 2017 Netherlands [6] This group was once known as the "Big Eight", and was reduced to the "Big Six" and then "Big four" by a series of mergers. The Big Five became th ...more...



Accounting

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Accounting

Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities[1][2] such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494.[3] Accounting, which has been called the "language of business",[4] measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators.[5] Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting and cost accounting.[6] Accounting information systems are designed to support accounting functions and related activities. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial stateme ...more...



Business consultant

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Business consultant

A consultant (from Latin: consultare "to discuss") is a professional who provides professional or expert advice[1] in a particular area such as security (electronic or physical), management, accountancy, law, human resources, marketing (and public relations), finance, engineering, science or any of many other specialized fields . A consultant is usually an expert or a professional in a specific field and has a wide knowledge of the subject matter.[2] The role of consultant outside the medical sphere (where the term is used specifically for a grade of doctor) can fall under one of two general categories: Internal consultant – someone who operates within an organization but is available to be consulted on areas of specialism by other departments or individuals (acting as clients); or External consultant – someone who is employed externally (either by a firm or some other agency) whose expertise is provided on a temporary basis, usually for a fee. As such this type of consultant generally engages with multip ...more...



Ernst & Young

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Ernst & Young

Ernst & Young (doing business as EY) is a multinational professional services firm headquartered in London, England. EY is one of the largest professional services firms in the world and is one of the "Big Four" accounting firms. EY operates as a network of member firms which are separate legal entities in individual countries. It has 250,000 employees in over 700 offices around 150 countries in the world. It provides assurance (including financial audit), tax, consulting and advisory services to companies.[5] The firm dates back to 1849 with the founding of Harding & Pullein in England. The current firm was formed by a merger of Ernst & Whinney and Arthur Young & Co. in 1989.[6] It was known as Ernst & Young until 2013, when it underwent a rebranding to EY. The acronym "EY" was already an informal name for the firm prior to its official adoption.[7] In 2017, Fortune magazine ranked EY 29th on the 100 Best Companies to Work For list.[8] In 2016, EY was the 11th largest privately ow ...more...



Information technology consulting

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Information technology consulting

In management, information technology consulting (also called IT consulting, computer consultancy, business and technology services, computing consultancy, technology consulting, and IT advisory) as a field of activity focuses on advising organizations on how best to use information technology (IT) in achieving their business objectives. In addition to providing advice, IT consultancies often estimate, manage, implement, deploy, and administer IT systems on behalf of their client organizations - a practice known as "outsourcing". Overview The IT consulting industry can be viewed as a Four-tier system: Professional services firms which maintain large professional workforces and command high bill rates. Staffing firms, which place technologists with businesses on a temporary basis, typically in response to employee absences, temporary skill shortages and technical projects. Independent consultants, who are self-employed or who function as employees of staffing firms (for US tax purposes, employed on Form ...more...



Sopra Steria

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Sopra Steria

Sopra Steria Group SA (commonly referred to as Sopra Steria) is a European information technology consultancy established in September 2014 upon the merger of Sopra Group SA and Groupe Steria SCA (commonly refererred to as Sopra and Steria, respectively). Technically, Sopra was the company to adopt the new name, retaining its legal personality. The primary business areas of the company include consulting services, systems integration and solutions, integration of ERP solutions, implementation of application solutions, as well as subcontracting solutions for providing technical support to users and application maintenance and outsourcing services and operation of professional processes. HistoryTimeline 1968 – Creation of Sopra (Programming and Analysis Company). 1969 – Creation of Steria. SODERI (Information Research and Development Company) holds 51%, the BNP Group holds 29.5% and the Indochina Group holds 19.5%. The company holds its headquarters in the BNP offices. 1971 – Sopra signs its first large gl ...more...



A.T. Kearney

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A.T. Kearney

A.T. Kearney is an American global management consulting firm that focuses on strategic and operational CEO-agenda issues facing businesses, governments and institutions around the globe. As of December 2016, A.T. Kearney maintains offices in 40 countries.[1] Practice areas A.T. Kearney's industry specialties include aerospace and defense, automotive, chemicals, communications media and technology, consumer products and retail, financial institutions, healthcare, metals and mining, oil and gas, private equity, public sector, transportation, and infrastructure and utilities.[2] Major service lines are in strategy, analytics, mergers and acquisitions, innovation, operations, technology strategy, organization and transformation, marketing and sales, procurement, and sustainability.[3] History The origins of the firm begin with the founding of McKinsey in 1926 in Chicago by James McKinsey under the name James O. McKinsey & Company.[4] James McKinsey hired Andrew Thomas Kearney in 1929 as the firm's first p ...more...



RSM International

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RSM International

RSM International, branded RSM, is a multi-national network of accounting firms, forming the sixth largest accountancy professional services network in the world. The member firms of RSM are independent accounting and advisory firms each of which practices in its own right, and is unified as part of the network. The network is not a separate legal entity of any description in any jurisdiction, and does not provide services. The largest member firms are RSM US, formerly known as McGladrey, RSM UK, formerly Baker Tilly LLP, and RSM China, formerly Ruihua Certified Public Accountants. Together, the North American, European, and Asia Pacific regions accounted for $4.87 billion of revenues in 2016. On October 26, 2015, all member firms of the network were rebranded as RSM. History RSM International has been in continuous existence since 1964, when it began as a small network that was originally called DRM. In 1993, the organisation restructured, and changed its name to RSM International. Historically, RSM was ...more...



Computer Sciences Corporation

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Computer Sciences Corporation

CSC's branch office in El Segundo, California, USA Computer Sciences Corporation (CSC) was an American multinational corporation that provided information technology (IT) services and professional services. On April 3, 2017, it merged with the Enterprise Services line of business of HP Enterprise to create DXC Technology.[2][3] History CSC was founded in April 1959 in Los Angeles, California, by Roy Nutt and Fletcher Jones.[4] CSC initially provided programming tools such as assembler and compiler software.[5] In the 1960s, CSC provided software programming services to major computer manufacturers like IBM and Honeywell and secured their first contracts for the U.S. public sector with NASA (among others).[5] By 1963, CSC became the largest software company in the United States and the first software company to be listed on the American Stock Exchange.[6] By the end of 1968, CSC was listed on the New York Stock Exchange and had operations in Canada, India, the United Kingdom, Germany, Spain, Italy, Brazi ...more...



FTI Consulting

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FTI Consulting

FTI Consulting is a business advisory firm headquartered in Washington, DC. The company specializes in the fields of corporate finance and [restructuring]], economic consulting, forensic and litigation consulting, strategic communications and technology. Founded as Forensic Technologies International Ltd in 1982, FTI Consulting employs more than 4,600 staff in 28 countries.[1] The firm was involved in the Lehman Brothers[2] and General Motors bankruptcies,[3] the investigation into the Bernard Madoff fraud,[4] Bush v. Gore,[5] and the Major League Baseball steroid investigation.[6] As of September 2011, FTI Consulting had the largest restructuring business in the U.S.[7] In 2009, FTI Consulting was listed by Fortune as one of the 100 fastest growing U.S. companies.[8] History and Acquisitions Forensic Technologies International was founded in 1982 by two engineers, Joseph Reynolds and Daniel Luczak, to provide expert witnesses for litigation and provide visual presentations to demonstrate complex technical ...more...



Consultant

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Consultant

A consultant (from Latin: consultare "to deliberate") is a professional who provides expert advice[1] in a particular area such as security (electronic or physical), management, education, accountancy, law, human resources, marketing (and public relations), finance, engineering, science or any of many other specialized fields. A consultant is usually an expert or an experienced professional in a specific field and has a wide knowledge of the subject matter.[2] The role of consultant outside the medical sphere (where the term is used specifically for a grade of doctor) can fall under one of two general categories: Internal consultant: someone who operates within an organization but is available to be consulted on areas of their specialization by other departments or individuals (acting as clients); or External consultant: someone who is employed externally to the client (either by a consulting firm or some other agency) whose expertise is provided on a temporary basis, usually for a fee. Consulting firms ...more...



Accenture

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Accenture

Accenture is a global management consulting and professional services firm that provides strategy, consulting, digital, technology and operations services. A Fortune Global 500 company,[6] it has been incorporated in Dublin, Ireland, since 1 September 2009. In 2017, the company reported net revenues of $34.9 billion, with more than 425,000 employees[7] serving clients in more than 200 cities in 120 countries.[8] In 2015, the company had about 130,000 employees in India, about 48,000 in the US,[9] and about 50,000 in the Philippines.[10] Accenture's current clients include 95 of the Fortune Global 100 and more than three-quarters of the Fortune Global 500.[5] Accenture common equity is listed on the New York Stock Exchange, under the symbol ACN, and was added to the S&P 500 index on 5 July 2011. HistoryFormation and early years Accenture began as the business and technology consulting division of accounting firm Arthur Andersen[11] in the early 1950s when it conducted a feasibility study for General Ele ...more...



INPACT

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INPACT

INPACT Global is an international group of accounting firms that provide audit, accountancy, tax, business restructuring and insolvency, corporate finance and consulting services. The alliance was established in 1989 and INPACT International together with sister alliances INPACT Americas and INPACT Asia Pacific, forms the INPACT Global. Together the alliances comprise over 160 member firms in some 250 locations in more than 70 countries. INPACT Global's legal status as an association is in accordance with the International Federation of Accountants (IFAC) audit code. INPACT Global is also ranked by the International Accounting Bulletin as the 18th largest association of accounting firms in the world. At the end of 2015, the aggregated revenues of all INPACT Global member firms totalled approximately USD268 million.[1] INPACT Global is one of 24 members of the European Group of International Accounting Networks & Associations (EGIAN) [2] In March 2013, at the International Accounting Bulletin (IAB) Awa ...more...



Oliver Wyman

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Oliver Wyman

Oliver Wyman is an international management consulting firm with a large focus on banking and financial services. Founded in 1984, the firm adopted its current form in May 2007, when Mercer Oliver Wyman joined with Mercer Management Consulting and Mercer Delta to become one firm named Oliver Wyman. It is part of the Oliver Wyman Group, a business unit of Marsh & McLennan. The company is headquartered in New York City with 60+ offices in the Americas, Europe and Asia Pacific and employs over 4,500 professionals. History In 1984, Oliver, Wyman & Company, the first of three companies that would become Oliver Wyman, was founded by Alex Oliver and Bill Wyman - former partners from Booz Allen Hamilton. In 2003, Oliver, Wyman & Company was bought by Marsh & McLennan Companies (MMC) and became part of its Mercer Consulting businesses under the name Mercer Oliver Wyman. The company specialized in working with banks, insurance and financial services companies.[3] Mercer Management Consulting was ...more...



McKinsey & Company

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McKinsey & Company

McKinsey & Company is an American worldwide management consulting firm. It conducts qualitative and quantitative analysis to evaluate management decisions across the public and private sectors. McKinsey publishes the McKinsey Quarterly since 1964, funds the McKinsey Global Institute research organization, publishes reports on management topics, and has authored many influential books on management. Its practices of confidentiality, influence on business practices, and corporate culture have experienced a polarizing reception. McKinsey was founded in 1926 by James O. McKinsey in order to apply accounting principles to management. McKinsey died in 1937, and the firm was restructured several times, with the modern-day McKinsey & Company emerging in 1939. Marvin Bower is credited with establishing McKinsey's culture and practices in the 1930s based on the principles he experienced as a lawyer. The firm developed an "up or out" policy, where consultants who are not promoted are asked to leave. McKinsey ...more...



BDO Global

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BDO Global

For other uses, see BDO (disambiguation). BDO or Binder Dijker Otte is an international network of public accounting, tax, consulting and business advisory firms which perform professional services under the name of BDO. As of 2017 BDO has member firms in 162 countries, employs around 74,000 partners and staff in over 1,500 offices throughout the world, and is the fifth largest professional services network globally (BIG5). Global Fee income of all BDO Member Firms for the year ended 30 September 2017 totalled US$8.1 billion. In October 2015, BDO was announced as the winner of the Network of the Year award at the International Accounting Bulletin (IAB) Awards 2015. Each BDO member firm is an independent legal entity in its own country. The network, originally formed in 1963 as Binder Seidman International by firms from Canada, Germany, the Netherlands, UK and US, is coordinated by BDO Global Coordination B.V., with an office in Zaventem, Belgium. The name BDO, first devised in 1973, is an abbreviation for ...more...



Management consulting

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Management consulting

Management consulting is the practice of helping organizations to improve their performance, operating primarily through the analysis of existing organizational problems and the development of plans for improvement. Organizations may draw upon the services of management consultants for a number of reasons, including gaining external (and presumably objective) advice and access to the consultants' specialized expertise. As a result of their exposure to, and relationships with numerous organizations, consulting firms are typically aware of industry "best practices." However, the specific nature of situations under consideration may limit the ability to transfer such practices from one organization to another. Consultancies may also provide organizational change management assistance, development of coaching skills, process analysis, technology implementation, strategy development, or operational improvement services. Management consultants often bring their own proprietary methodologies or frameworks to guide ...more...



International Accounting Bulletin

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International Accounting Bulletin

International Accounting Bulletin is a monthly accountancy trade magazine that covers the global accounting business. It is also known under the acronym IAB.[1] History International Accounting Bulletin was first launched in 1983 as a newsletter by Michael Lafferty of the UK publisher Lafferty Group.[2] In 2004 the newsletter was sold to UK media company VRL Knowledgebank in a deal that also included sister publication The Accountant.[2] In 2012 VRL Financial News was bought by Progressive Digital Media. Today, the magazine is produced by an editorial team of four people in London, with correspondents in Singapore, India, Canada, Mexico and Brussels. Coverage Targeted at accounting firms, networks and associations, IAB provides data, news and analysis on mergers and acquisitions, leadership changes, network additions, strategy, financial results, lawsuits, regulation and compliance issues.[3] International Accounting Bulletin is read by C-Level executives, in particular accounting firm leaders and strate ...more...



IBM Global Services

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IBM Global Services

IBM Services is the professional services arm of IBM, made up of business, technology and industry experts who apply advanced technology and help clients design, build and run businesses. It includes two divisions: IBM Global Business Services (GBS) and IBM Global Technology Services (GTS). IBM Global Business Services IBM Global Business Services (GBS) is the professional services arm of Global Services, including management and strategy consulting, systems integration, and application management services. Revenues from the Global Business Services were $13.5 billion in 2014. History The beginning of IBM’s involvement in IT services can be traced back at least to 1989 when Eastman Kodak Company and IBM completed an agreement by which IBM designed, built and managed a new state-of-the-art data center for Kodak in Rochester, New York under the brand name ISSC, Integrated Systems Solution Corporation. Also in 1989, IBM introduced Business Recovery Services, an offering that enables a business to continue ope ...more...



Deloitte

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Deloitte

Deloitte Touche Tohmatsu Limited , commonly referred to as Deloitte, is a UK-incorporated multinational professional services network.[6] Deloitte is one of the "Big Four" accounting organizations and the largest professional services network in the world by revenue and number of professionals.[7] Deloitte provides audit, tax, consulting, enterprise risk and financial advisory services with more than 263,900 professionals globally.[8] In FY 2017, the network earned a record $38.8 billion USD in aggregate revenues.[5] As of 2016, Deloitte is the 6th-largest privately owned organization in the United States.[9] As per reports in 2012, Deloitte had the largest number of clients amongst FTSE 250 companies in the UK[10] and in 2015, Deloitte currently has the highest market share in auditing among the top 500 companies in India.[11][12] Deloitte has been ranked number one by market share in consulting by Gartner,[13] and for the fourth consecutive year, Kennedy Consulting Research and Advisory ranks Deloitte num ...more...



Robert Half International

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Robert Half International

Robert Half, most recently, Robert Half International, is an American human resource consulting firm based in Menlo Park, California. It is a member of the S&P 500, and is credited as being the world's first and largest accounting and finance staffing firm, with over 325 locations worldwide.[3] In 2009, the company was ranked first in the temporary help industry on Fortune magazine's list of World's Most Admired Companies,[4] and was ranked 9th by global staffing revenue.[5] History The company's founding was in 1948,[6] in New York City,[1] with its original name being variously reported as being Robert Half Inc., Robert Half Finance & Accounting,[6] and Robert Half Personnel Agency.[1] The founding, in any case, is reported to have been of two separate business entities, the Robert Half (RH) portion as "an employment agency for accountants," and the Accountemps portion "to supply accountants and other financial professionals… on a temporary basis."[6] Founder Robert Half had previously managed th ...more...



NTA

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NTA

NTA is a three-letter abbreviation which may refer to: Nanoparticle Tracking Analysis, a method for visualizing and analyzing particles National Telefilm Associates, was an independent film distribution company National Television Awards, a British awards ceremony National Transport Authority (Ireland), the public transport licensing agency for Ireland National Treasury Administration, the agency of the Ministry of Finance in Taiwan National Treatment Agency for Substance Misuse, was a special health authority in England Natural Science and Technical Academy Isny, a private German university Net Transaction Accounts, total amount of a depository institution's transaction accounts less the deductions allowed Newton Abbot railway station, Devon, England Nigerian Television Authority, a government-owned broadcasting television network in Nigeria Nitrilotriacetic acid, an aminopolycarboxylic acid National Tax Agency, the official tax collecting agency of Japan National Tax Association, a ...more...



Arthur Andersen

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Arthur Andersen

Arthur Andersen LLP, based in Chicago, is an American holding company. Formerly one of the "Big Five" accounting firms (along with PricewaterhouseCoopers, Deloitte Touche Tohmatsu, Ernst & Young, and KPMG), the firm had provided auditing, tax, and consulting services to large corporations. By 2001, it had become one of the world's largest multinational companies. In 2002, the firm voluntarily surrendered its licenses to practice as Certified Public Accountants in the United States after being found guilty of criminal charges relating to the firm's auditing of Enron, an energy corporation based in Texas, which filed for bankruptcy in 2001.[1] In 2005, the Supreme Court of the United States unanimously reversed Arthur Andersen's conviction due to serious errors in the trial judge's instructions to the jury that convicted the firm.[2] The former consultancy and outsourcing practice of the firm separated from the firm's accountancy practice in 1987, split from Andersen Worldwide in 2000, and renamed itself ...more...



CRA International

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CRA International

Charles River Associates is a global consulting firm headquartered in Boston. On June 9, 2009, the Company acquired Marakon Associates.[1] Ranking CRA is ranked in several categories in Vault's 2014 branche-internal surveys Economic Consulting (#6) Energy Consulting (#11) The Best Consulting Firms: Prestige to work for (#26) Vault Consulting 50 (#13)[2] Practice Areas Their practices include Aerospace & Defense, Antitrust & Competition Economics, Auctions & Competitive Bidding, Climate & Sustainability, Energy & Environment, Enterprise Risk Management, Financial Accounting & Valuation, Financial Markets, Financial Economics, Forensic Services, Insurance Economics, Intellectual Property, Labor & Employment, Life Sciences, Mergers & Acquisitions, Transfer pricing, Value Management (Marakon) See also Analysis Group Berkeley Research Group Brattle Group Compass Lexecon Cornerstone Research References [1] [2] https://sec.gov/Archives/edgar/data/ ...more...



CGI Group

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CGI Group

CGI Group Inc. (Consultants to Government and Industries), more commonly known as CGI, is a Canadian global information technology (IT) consulting, systems integration, outsourcing, and solutions company headquartered in Montreal, Quebec, Canada. Founded in 1976 by Serge Godin and André Imbeau as an IT consulting firm, the company soon began branching into new markets and acquiring other companies. CGI went public in 1986[3] with a primary listing on the Toronto Stock Exchange. CGI is also a constituent of the S&P/TSX 60, and has a secondary listing on the New York Stock Exchange. After almost doubling in size with the 1998 acquisition of Bell Sygma,[3] CGI acquired IMRGlobal in 2001 for $438 million,[4] which added "global delivery options" for CGI.[3] Other significant purchases include American Management Systems (AMS) for $858 million in 2004,[5] which grew CGI's presence in the United States, Europe and Australia and led to the formation of the CGI Federal division.[6] CGI Federal's 2010 acquisitio ...more...



Milliman

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Milliman

Milliman, formerly Milliman & Robertson, is a large international, independent actuarial and consulting firm, with revenues of $838 million in 2014. Founded in Seattle in 1947, by Wendell Milliman and Stuart A. Robertson, the firm operates 59 offices worldwide with over 3,000 employees, including more than 1,300 consultants and actuaries. Milliman is owned and managed by approximately 350 principals. Milliman's primary business includes consulting practices in employee benefits, healthcare, investment, life insurance and financial services, and property and casualty insurance. Clients include a spectrum of business, financial, government, union, education, and nonprofit organizations. The firm also provides data analysis, predictive analytics, and big data services. History In the late 1940s, actuary and insurance industry veteran Wendell Milliman launched the first such consultancy in the Pacific Northwest. He was later joined by Stuart A. Robertson, and together they established Milliman & Robert ...more...



Monitor Deloitte

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Monitor Deloitte

Monitor Deloitte is the multinational strategy consulting practice of Deloitte Consulting LLP.[1] Monitor Deloitte specializes in providing strategy consultation services to the senior management of major organizations and governments. It helps its clients address a variety of management areas, including: Corporate & Business Unit Strategy, Digital Strategy, Demand Analytics, Innovation, Organization and Leadership, Economic Development and Security, Marketing, Pricing & Profitability. Prior to its acquisition by Deloitte in January 2013, Monitor Deloitte was an American strategy consulting practice known as Monitor Group. Monitor Group was founded in 1983 by six entrepreneurs with ties to the Harvard Business School, including Michael Porter. The advisory services now offered by Monitor Deloitte are in line with Monitor Group's legacy expertise, but expanded to a broader set of implementation and capabilities design focused on greater resilience to economic uncertainty.[2] Today, Monitor Deloitte ...more...



PricewaterhouseCoopers

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PricewaterhouseCoopers

PricewaterhouseCoopers (doing business as PwC) is a multinational professional services network headquartered in London, United Kingdom. It is the second largest professional services firm in the world,[5] and is one of the Big Four auditors, along with Deloitte, EY and KPMG.[6] Vault Accounting 50 has ranked PwC as the most prestigious accounting firm in the world for seven consecutive years, as well as the top firm to work for in North America for three consecutive years.[7] PwC is a network of firms in 158 countries, 743 locations, with more than 236,000 people.[8] As of 2015, 22% of the workforce worked in Asia, 26% in North America and Caribbean and 32% in Western Europe. The company's global revenues were $37.7 billion in FY 2017, of which $16 billion was generated by its Assurance practice, $9.46 billion by its Tax practice and $12.25 billion by its Advisory practice.[9] PwC provides services to 422 out of 500 Fortune 500 companies.[4] The firm was formed in 1998 by a merger between Coopers & Ly ...more...



CPA Canada

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CPA Canada

Chartered Professional Accountants of Canada (CPA Canada) is the national organization representing the Canadian accounting profession through the unification of the three largest accounting organizations: the Canadian Institute of Chartered Accountants (CICA), the Society of Management Accountants of Canada (CMA Canada) and Certified General Accountants of Canada (CGA-Canada), as well as the 40 national and provincial accounting bodies. It is one of the largest organizations of its type in the world, with over 210,000 Chartered Professional Accountants in Canada and around the world. CPA Canada conducts research on business issues, supports the setting of accounting, auditing and assurance standards for business, non-profits and government, issues guidance and leadership connected to accounting, auditing, assurance and financial literacy, and generally supports the profession of accounting in Canada. History Historically, Canada had three nationally recognized accounting classifications until 2013: Chart ...more...



Institute of Certified Management Accountants

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Institute of Certified Management Accountants

The Institute of Certified Management Accountants (ICMA) is an Australian organisation focused on management accounting, it differs from other Australian Accounting societies: CPA Australia, Institute of Chartered Accountants of Australia, Institute of Public Accountants due to this focus. Overview The Institute has offices and members outside of Australia, in Asia, India, Lebanon, UK, UAE, Africa and Cyprus. It features worldwide distribution of network education program, including China, India, Indonesia, Lebanon, Malaysia, Dubai, Singapore, Papua New Guinea, Philippines, Sri Lanka, Canada and the European Union.[1] (Note that some countries have established CMA-equivalent organisations such as CMA Canada now CPA Canada (Chartered Professional Accountants), ICWAI India and CMA Sri Lanka.) The proposed merger of CMA Australia with IMA (USA) abandoned in 2006. Some discussion of becoming an IFAC member. There are four grades of membership (designations) within the Association: · Certified Management Acc ...more...



Bessatsu Shōnen Magazine

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Bessatsu Shōnen Magazine

Bessatsu Shōnen Magazine (Japanese: 別冊少年マガジン Hepburn: Bessatsu Shōnen Magajin) is a Japanese monthly manga magazine published by Kōdansha. The magazine was started in September 2009 as a spin-off of another Kōdansha's magazine, Weekly Shōnen Magazine.[2] Series Manga First Issue Final Issue Author ×××Holic (×××ホリック Horikku) (moved from Young Magazine) July 2010 March 2011 Clamp Aho-Girl (アホガール) Moved from Weekly Shōnen Magazine July 2015 December 2017 Hiroyuki Arashi no Densetsu (嵐の伝説) September 2009 October 2011 Shō Sato Attack on Titan (進撃の巨人 Shingeki no Kyojin) September 2009 Present Hajime Isayama Attack on Titan: Lost Girls (進撃の巨人 LOST GIRLS Shingeki no Kyojin: Lost Girls) August 9, 2015 May 2016 Ryōsuke Fuji BB.HELL (BB.HELL) March 2014 March 2015 Rei Watari Chōjin Gakuen (超人学園) September 2009 December 2012 Yōsuke Kokuzawa Countrouble (カウントラブル) September 2009 December 2012 Akinori Nao Danganronpa Gaiden: Killer Killer (ダンガンロンパ害伝 キラーキラー) March 2016 March 2017 Sasako ...more...



LEA Global

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LEA Global

LEA Global[1] (also known as the Leading Edge Alliance) is an international association of independent accounting firms that provide a range financial and business advisory services. Founded in 1999, LEA Global is ranked as the second largest accounting association in the world by the International Accounting Bulletin and as one of the top international associations by AccountingAge.[2][3][4] At the end of 2013, aggregate revenues from LEA Global member firms was in excess of 2.9 billion US$.[5] Membership LEA Global does not have a policy of open membership, but requires rigorous due diligence process before inducting new members.[6] LEA Global firms are majority independently owned and maintain individual liability for their clients. LEA Global currently has 215 member firms, with 586 offices in more than 100 countries including 2,056 partners and 23,090 staff members.[7] External links Official website Accounting Age International Accounting Bulletin References http://www.leadingedgealliance.com ...more...



Analysis Group

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Analysis Group

Analysis Group, Inc. (AG), founded in 1981 by economists Bruce E. Stangle and Michael F. Koehn,[1][2] is an economic consulting firm based in North America. The firm provides economic, financial, and strategic analysis and expert testimony to law firms, corporations, and government agencies.[3][4] Analysis Group employs more than 850 professionals, most of whom have advanced degrees in economics, law, finance, accounting, or business.[4] The firm has been named as a best place to work by the Boston Globe,[5] Vault.com,[6] and Glassdoor.com.[7] Analysis Group has consistently appeared in the Boston Globe's "Top Places to Work” in Massachusetts rankings for the past nine years, and was ranked first overall in the large company category in 2012 and 2013.[8] Analysis Group has also been named a “Vault Consulting 50” firm for several years running and was honored with a 2015 Employees’ Choice Award in the small and medium business category of Glassdoor’s national “Best Places to Work” listing. In 2013, 2014, 2015 ...more...



PA Consulting Group

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PA Consulting Group

PA Consulting Group is a consultancy specialising in management consulting, technology and innovation. It has clients in both the private and public sector including local and national Governments and the defence sector. It has offices in Europe, the Nordics, the United States, the Persian Gulf and Asia Pacific[2] and operates as a privately held company, with 51% of shares owned by The Carlyle Group, of which 10% is owned by outside private shareholders, and the remaining 49% owned by employees.[3] Staff can buy shares during an annual share-trading period. History1940-1950 PA was founded in 1943 as Personnel Administration by three Englishmen: Ernest E. Butten, Tom H. Kirkham and Dr David Seymour. Britain's war effort created great demand for munitions and goods, which had to be produced by a relatively unskilled workforce. Butten and his colleagues formed Personnel Administration Limited to provide advice to industry as to how to improve the productivity of their workers.[4][5] Like the other three firms ...more...



Mark Carne

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Mark Carne

Mark Carne is a British businessman who served as executive vice-president for Royal Dutch Shell in the Middle East and North Africa and is currently chief executive of Network Rail, the government company responsible for Britain's railway infrastructure. Early life and education Carne was born in Helensburgh in Scotland. He holds a BSc in Engineering Science from the University of Exeter and a Chartered Diploma in Accounting and Finance from the Cambridge College of Arts and Technology.[1][2][3] Career Carne began his career at Royal Dutch Shell, rising to oversee the company's operation in the North Sea, in which role he oversaw the company's response to the 1988 Piper Alpha disaster, after which he became managing director of Brunei Shell Petroleum (a Shell subsidiary). After 21 years, he moved to BG Group, where he became BG's managing director for Europe and Central Asia. Moving back to Shell, he became executive vice-president for the Middle East and North Africa.[4][5][1] Network Rail Carne was appo ...more...



KPMG

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KPMG

KPMG is a professional service company and one of the Big Four auditors, along with Deloitte, Ernst & Young (EY), and PricewaterhouseCoopers (PwC). Seated in Amstelveen, the Netherlands, KPMG employs 189,000 people[5] and has three lines of services: financial audit, tax, and advisory. Its tax and advisory services are further divided into various service groups. The name "KPMG" stands for "Klynveld Peat Marwick Goerdeler." It was chosen when KMG (Klynveld Main Goerdeler) merged with Peat Marwick in 1987. HistoryEarly years and mergers Current KPMG head office in Amstelveen, The Netherlands 15 Canada Square in Canary Wharf, London. The headquarters of KPMG in the UK. Peat Marwick logo Headquarters of KPMG LLP, the United States-based member firm of KPMG International, at 345 Park Avenue, New York City The 34-story KPMG Tower on De Maisonneuve Boulevard in Montreal The KPMG Tower at 355 South Grand Avenue in Los Angeles KPMG offices at 150 West Jefferson in Detro ...more...



Chartered Institute of Management Accountants

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Chartered Institute of Management Accountants

The Chartered Institute of Management Accountants (CIMA) is a UK based professional body offering training and qualification in management accountancy and related subjects. It is focused on accountants working in industry, and provides ongoing support and training for members. CIMA is one of the professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting profession. CIMA is the largest management accounting body in the world with 106,095 members in 2016.[1] CIMA is also a member of the International Federation of Accountants. History In October 1944, the Institute of Cost and Works Accountants organisation in Ireland was formed.[2] The institute changed its name from ICWA to the "Institute of Cost and Management Accountants" (ICMA) in 1972 and subsequently to the "Chartered Institute of Management Accountants" (CIMA) in 1986, after it was granted a Royal Charter, a globally recognised accounting qualification, based in the UK and parti ...more...



Mazars

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Mazars

Mazars is a global audit, accounting and consulting group employing more than 20,000 professionals in 86 countries through member firms.[1] With head offices in France, Mazars has a network of correspondent partners and joint ventures in a further 21 countries and is a founding member of the Praxity alliance, a network of independent firms. Worldwide turnover for the integrated partnership for the fiscal year ending August 2014 was 1.081 billion euro.[2] Mazars operates as a single entity as a fully integrated partnership. Mazars publicizes its consolidated financial accounts, a move it claims is unusual for private audit and advisory firms.[3] History The original Mazars firm was formed in Rouen, Normandy in France in 1940, by Robert Mazars. Mazars stayed a local firm until the 1980s when former CEO Patrick de Cambourg started to internationalize the firm growing the business from 33 employees in 1977 to the global firm of today.[4] France Mazars merged with accounting firm Guérard Viala to form Mazars &# ...more...



MNP LLP

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MNP LLP

MNP (previously known as Meyers Norris Penny) is one of the largest full-service chartered accountancy and business advisory firms in Canada. MNP's head office is in Calgary, Alberta, and has offices from Vancouver Island to Halifax. With over 4,000 staff, MNP is currently ranked as one of the largest professional service firms in Canada.[2] HistoryEarly History Sunset reflected on MNP Tower in Vancouver The roots of MNP LLP date back to 1945, when Winnipeg-based Laird, Sprague & Co opened an office in Brandon, Manitoba. The Brandon office became independent in 1957 when the balance of Laird, Sprague joined Montreal's McDonald Currie & Co. (McDonald, Currie also merged into Coopers & Lybrand in 1957, eventually becoming what is now known as PWC[3]). Ron Meyers acquired full ownership of the Brandon office in 1958, and renamed the firm Meyers Dickens Norris Penny & Co. (MDNP) in 1969.[4] Recent HistorySignificant Mergers and Acquisitions In 2010, Meyers Norris Penny took over PwC's ...more...



Mahlon Mitchell

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Mahlon Mitchell

Mitchell at a campaign rally Mahlon Mitchell (born February 24, 1977)[1] is an American firefighter and current President of the Professional Fire Fighters of Wisconsin. Assuming the office on January 12, 2011, he became the youngest and first African American president of the organization.[2] In addition to serving as the President of the PFFW, Mitchell serves as president of the "Sable Flames," the African American firefighters of the City of Madison Fire Department. Mitchell is currently a Democratic candidate for Governor of Wisconsin in 2018. Early life and career Mitchell was born in Milwaukee and grew up in Delavan, Wisconsin. Mitchell worked as a street outreach coordinator, linking at-risk youth with community services, and for six years as a real estate agent in the Madison area. Prior to his election as President of the Fire Fighter's Association, Mitchell served as a firefighter for more than fifteen years in Madison, Wisconsin.[3] Mitchell has served as a counselor at the Wisconsin Alliance fo ...more...



List of airports in Hawaii

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List of airports in Hawaii

This is a list of airports in Hawaii (a U.S. state), grouped by type and sorted by location. It contains all public-use and military airports in the state. Some private-use and former airports may be included where notable, such as airports that were previously public-use, those with commercial enplanements recorded by the FAA or airports assigned an IATA airport code. Airports This list contains the following information: City served – The city generally associated with the airport, as per the airport's master record with the Federal Aviation Administration. This is not always the actual location since some airports are located in smaller towns outside of the city they serve. It is not meant to be a complete list of cities served, which can be found in or added to each airport's Wikipedia article. FAA – The location identifier assigned by the Federal Aviation Administration (FAA). These are linked to each airport's page at the Hawaii Department of Transportation. IATA – The airport code assigned ...more...



Z Gallerie

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Z Gallerie

Z Gallerie is a home furnishing, art and decorative accessory retail store based out of Los Angeles, California. This store chain has over 57 retail store locations in 21 states across the country. Z Gallerie is headquartered in Los Angeles, California with an additional buying office in Berkeley, California. The stores are a combination of stylish traditional and contemporary designs and has been featured in numerous home furnishing magazines across the United States.[1][2][3] The company is privately owned by two brothers and a sister, Joe and Mike Zieden and Carole Malfatti. History In 1979, three siblings, Joe Zeiden, Carole Malfatti and Mike Zeiden opened a small poster shop in Sherman Oaks, California.[4] Together, they operated the store during the day and framed posters at night in their parents garage in Van Nuys, California. This new form of art was growing in popularity at the time and the young entrepreneurs thrived in their community. They moved their production poster company out of their chi ...more...



Viktor Mayer-Schönberger

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Viktor Mayer-Schönberger

Viktor Mayer-Schönberger (born 1966) is Professor of Internet Governance and Regulation at the Oxford Internet Institute, University of Oxford. He conducts research into the network economy. Earlier he spent ten years on the faculty of Harvard's John F. Kennedy School of Government. He is the co-author of Big Data: A Revolution That Will Transform How We Live, Work, and Think (HMH, 2013) and author of Delete: The Virtue of Forgetting in the Digital Age (Princeton, 2009), which won the 2010 Marshall McLuhan Award for Outstanding Book and the 2010 Don K. Price Award for Best Book in Science and Technology Politics, and has written over a hundred articles and book chapters. Biography Mayer-Schönberger was born in 1966 in Zell am See, where his mother owned a local cinema. After leaving secondary school in his hometown, he studied law for seven terms at the University of Salzburg. During this time, he competed successfully in the International Physics Olympiad and the Austrian Young Programmers Contest. In 1986 ...more...



Thomas J. Leonard

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Thomas J. Leonard

Thomas J. Leonard (July 31, 1955 - February 11, 2003) was a major contributor to the development of personal coaching.[1] He was an EST employee in the 1980s[2] and founded Coach U, the International Coach Federation, Coachville, and the International Association of Coaches as the manager of its accounting department.[3] He participated in the foundation of the Coaches Training Institute deeply.[3] He was the founder concerned with establishment of the other companies and organizations of coaching.[4] Notable contributions to coaching Writing 6 coaching-related books, along with 14 internally published works available exclusively to the coaches at Coach University. Starting TeleClass.com in 1998. Teleclass.com is a virtual university with over 20,000 students, offering over 100 teleclasses during any given week, delivered via conference call and RealAudio. Writing 28 personal and professional development programs which are used by coaches, training firms, and Fortune 100 companies. Being featured on over ...more...




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