6. The Seven Columns of the Andersen Model

Usually, success is identified in management literature with a good definition of the business vision and of the cultural elements that organizationally belong to that vision’s deployment. In this connection, if there is anything really shared by all observers of Arthur Andersen’s Spanish development, and probably in other areas of the world as well, it is the view that the Firm’s professionals showed a striking “cultural identity”, that coined “the Arthurs” (los Arturos) term as a clear, distinctive sign, as much for the good as for the bad.

Obviously such a generally shared observation does not come out by chance but has deep roots associated with a certain way of understanding and performing a professional ...

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