Internationalization as Strategic Change: The Case of Deutsche Treuhand-Gesellschaft

Research output: Journal contributionsJournal articlesResearch


Building on Hinings and Greenwood’s (1988) concept for the explanation of strategic change processes, this paper examines the organizational transformations in the internationalization process of Deutsche Treuhand-Gesellschaft. We identify three archetypes of the international organization of DTG/KPMG, which developed from a correspondent network via an international federal network organization to become a global advisory firm, undergoing various stages of transition, de-coupling and reorientation. Our analysis (a) provides an in-depth understanding of the longitudinal and contextual character of internationalization as a strategic change process of one of the most prominent international accounting firms with a European origin and (b) contributes to a rapprochement of strategic change and internationalization literatures.
Original languageEnglish
JournalManagement Revue
Issue number2
Pages (from-to)209-233
Number of pages25
Publication statusPublished - 2009
Externally publishedYes

    Research areas

  • Management studies - strategic change, archetypes, internationalization, accounting industry, professional services, KPMG