this is an assignment on a research paper named 'The Big 4 in Bangladesh Caught Between the Global and The Local. this is the critical evaluation of that stated paper

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An Assignment on
‘Critical Evaluation of the Big 4 in Bangladesh-Caught between the
Global and the Local’
Submitted To:
Dr. MOHAMMAD MONIRUZZAMAN
Assistant Professor
Department of Accounting & Information Systems
University of Dhaka
Submitted By:
Anamika Hore
ID: 22-015
Section: C
Batch : 22nd
Course : 6103
Date of Submission:
31/08/2020

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Table of Contents
Introduction..................................................................................................................................... 3
Summary......................................................................................................................................... 3
Research Question: .....................................................................................................................3
Sample, Methods and Findings:....................................................................................................3
Analysis and Critical Evaluation .................................................................................................... 4
Conclusion ...................................................................................................................................... 6
References....................................................................................................................................... 7

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Introduction
This report focus on whether the practices of big 4 in Bangladesh are really global as is it known.
Here the big 4 indicates Rahman and Rahman Huq, Hoda Vasi Chowdhur (the big 4 in bangladesh,
2020)y, A Qasem & Co and S. F. Ahmed. These big 4 are performing in Bangladesh (the big 4 in
bangladesh, 2020)even before the independence in 1971 and gradually their performance becoming
vivid day by day. This assignment is about ‘Critical Evaluation of the Bi 4 in Bangladesh-Caught
between the Global and the Local’ by Ataur Belal, Crawford Spence, Chris Carter and Jingqi Zhu
published by “Emerald Publishing Limited” on 2017. If one go through the main report he or she
can understand that this report is prepared in order to clarifying the doubt of the authors’ about the
standards of practices of big 4 in Bangladesh. It is too difficult for big 4 to maintain the global
standards because of the socio cultural textures of Bangladesh. This qualitative report is a complete
analysis on the practices of big 4 in Bangladesh whether it is global or caught between global and
local standards.
Summary
Research Question:
This research paper arise one most important question that, Are the components of Systems, Social,
Dominance (SSD) model is all which are responsible for the gigantic gap between local and global
practices of the big four firms in Bangladesh?
Sample, Methods and Findings:
The key information of the report is collected through interviewing the senior bodies of local
affiliations of big 4 firms of Bangladesh. Each of those interview takes approximately 50 minutes
time. This qualitative report analyze about the standard of practicing in Bangladesh in comparison
with global standards. In this report the authors argue that as there are enormous number of barriers
exist here in Bangladesh on the way of global standard practicing of big 4 firms. In this research
paper through System Society Dominance (SSD) model(Smith and Meiksins, 1995) the authors

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conclude that though different country has different systematic, social and dominance but in
Bangladeshi context the professional service firms almost fail to ensure proper global practice of
big 4 here. One of the big causes behind this is tiny practice of Human Resource Management
(HRM) by the local firms due to high costs of software implementation and training programs etc.
barriers from commercial side and also due to seniority principle and so on social hindrances.
Analysis and Critical Evaluation
The most praise worthy matter about the research paper titled ‘The Big 4 in Bangladesh Caught
Between the Global and The Local’ is that, the authors spotted the issue of maintaining global
standard practices of big 4 in Bangladesh through System, Society and Dominance (SSD)
framework in order to justifying their findings. In figure 1 the SSD framework used in the source
report shows that what issues are focused by System Society and Dominance Framework?
Figure 1: System, Society and Dominance (SSD) Framework

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Through this framework one can easily understand that the issues pointed out in the framework
structure have a significant influence on the globalize practice of Big 4 in Bangladesh. If we look
at the System and dominance context we noticed that the local ones hardly maintain any
relationships with their parent organizations and only one firm among big 4 has the full
membership status from their global parent (Lizyayev and Kuosmanen, 2009). If we turn our
attention towards the social scenario we noticed that local firms are almost have a discouraging
attitude in case of sharing their profit loss accounts with their global monitors. After all like many
other countries family oriented ownership culture is mixed up with the every vain of corporate
environment of Bangladesh which is a great obstacle in the way of maintaining global practicing
standard of big 4 in Bangladesh.
In figure 2 the influence of SSD on big 4 in Bangladesh are clearly picturized.
‘
Figure 2: the influence of SSD on big 4's practice in Bangladesh
If one go through the report thoroughly he or she can find that the authors are vividly tried to
express their disappointment about the high difference between global standard practice and local

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practices of big 4’s in Bangladesh. But according to my opinion, there are some information that
are not appreciable for the present context. Such as, it is mentioned that Bangladeshi companies
are follow seniority basis for giving promotion but this is not the perfect information for now. Yes,
initially during the time of colonial days the principle followed was, seniority for promotion but
now a day’s sills and efficiency are given priority along with seniority in case of promotion in
almost every local companies.
Besides there is another limitation of this research paper is that among 23 organizations they used
the sample of 18 and too the interview of the seniors only.
Conclusion
In the conclusion it can be said that professional service firms (PSF) are remain unsuccessful in
order to ensuring global practices of big 4 here. As like many Asian countries Bangladesh also
facing a lot of socio-cultural, political and commercial obstacles in the matter of ensuring good
global standard practices of big 4 affiliated firm here(Whatley, 2013). But it gives us hope that
many superior personnel of respective local firms are trained from western countries who strictly
used to ensure global practice standards.
So that in the end we can expect so someday Bangladesh also can make up the huge gap between
local and global standard practicing of big 4(Karim, 2010).

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References
1) Karim, A., 2010. Audit Pricing, Audit Concentration, and Big-4 Premium in Bangladesh. SSRN
Electronic Journal,.
2) 2020. the big 4 in bangladesh.h.
3) belal, a., 2017. .
4) Smith, C. and Meiksins, P., 1995. System, Society and Dominance Effects in Cross-
National Organisational Analysis. Work, Employment and Society, 9(2), pp.241-267.
5) Lizyayev, A. and Kuosmanen, T., 2009. Stochastic Dominance Efficiency Analysis of Diversified
Portfolios: A Unified Methodological Framework. SSRN Electronic Journal,.
6) Whatley, H., 2013. Chinese Internet Companies and Their Quest for Globalization. SSRN
Electronic Journal,.