An Integrated Approach of Analysis
The author develops a framework for examining how and why auditors interact with their clients. Building on theoretical development from relationship marketing (based on exchange theory, interpersonal relationships theory (IPRs) and interorganisational relationships theory (IORs)), it is intended to provide a general framework of analysis that can be used to understand such interactions between service providers and their clients. Grounded theory, in this context seemed the most appropriate in helping to build a model. On the other hand the complexity of the problem, requires a macro view of the situation and here the systemic approach has been used for better understanding. The researcher is faced with this dilemma to develop a theory or model based on grounded theory, on the other hand the systemic view is required to complete the holistic picture of the auditor-client relationships. Dealing with such a complex research problem and looking for a configuration which could be described with a holistic approach has led the researcher to use a multidisciplinary approach.
KeywordsSystem Approach Ground Theory Relationship Marketing Marketing Channel Holistic Picture
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