The Legacy of Arthur Andersen: A Model for Excellence

4. The Three Stages in the Development of the Culture and the Model

To understand the Andersen Model we need to recognize its evolution over time.

We can establish three stages, clearly defined:

1. The initial American stage, almost 40 years, from the 1913 foundation to the early 50s, when the international stage begins.
2. The internationalization stage, covering again almost 40 years, the more successful Andersen times, from 1950 to 1988-89, when Andersen Consulting appears.
3. The split and inner confrontation stage, between Arthur Andersen and Andersen Consulting, covering the last 13-14 years until Andersen disappears; from 1988-89 to 2002.

In our opinion, the Andersen Model, as we understand and present in this book, is deeply rooted in stage ...