| Summary: | Purpose – More complexity, less freedom, distrust and a lack of information seem to
pose threats to the success of partner relationships in accounting firms, as
approximately 70% of business partnerships fail globally, undermining
SDG 17. The low competitive intensity in this industry seems not to help the
current situation. Yet, the existing strategic alliance (SA) literature have
been somewhat sluggish in adequately addressing how partnership attributes
(PAs) affect partnership success (PS) and how brand competition (BC) impacts
this relationship. In response, this conceptual work addresses the impact of
PAs on PS in accounting firms. It further explores the BC conditions under
which the PAs–PS connection may be intensified. Design/methodology/approach – Incorporating theories and empirics on six distinct topics, this study
presents a conceptual model and ten hypotheses that are worth testing in
future research. Findings – This research finds that PAs will be favourably linked to PS, and this
favourable association will be positively moderated by BC such that the
PAs–PS connection will be more pronounced if BC within the accounting
industry is high than low. Research
limitations/implications – Further research is needed to empirically test the suppositions made. Also,
they could extend the proposed framework to cover other moderators like
technological turbulence, market dynamism and government regulation. Practical implications – Practical lessons for governments, shareholders, chief executive officers,
consultants and other industry players, particularly those who are
interested in the success of accounting partnership firms, are
deliberated. Originality/value – This study demonstrates how PAs and BC interact to foster PS. It also
provides a baseline information for upcoming researchers to investigate
other external factors under which the PAs–PS connection may be
improved.
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