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Professional services networks are networks of independent firms who come together to cost-effectively provide services to clients through an organized framework.〔Networks and Organizations, N. Nohria and R.G. Eccles, Harvard Business School Press (1993)〕 They are principally found in law and accounting. They may also be found in investment banking, insurance, real estate and architectural services.〔(M&A International )〕 Any profession that operates locally, but has clients in multiple locations, are potential members of a network. This entry focuses on accounting, legal, multidisciplinary and specialty practice networks. Today members of these networks employ more than one million professionals and staff and have cummulative annual revenues that exceed $200 billion.〔(Accounting Networks – The Big Chill ) Accountancy Age, May 27, 2010, 11. Loxton, Liz, Accountancy Magazine, June 2011,〕〔(Harvard Law School Center on the Legal Profession )〕 The accounting networks and associations developed first to meet the requirement of the SEC of public company audits. They include the well-known accounting networks like PwC, Deloitte, Ernst & Young and KPMG (also known as the Big 4 Audit Firms) as well as more than 30 other accounting networks and associations.〔( Accountancy Age – 35 Accounting Networks and Associations June 11, 2011 )〕 They are highly structured entities. The law firm network developed in the late 1980s. They include legal and law firm based multidisiplinary networks like Lex Mundi, World Services Group, (TerraLex ), Meritas (law), and the (State Capital Group ). There are more than 175 known networks in law,〔(Chambers and Partners )〕 40 in accounting, and 20 specialty networks.〔(60 Largest Legal and Accounting Networks )〕 Individual networks have revenues exceeding $20 billion.〔(Accounting Age )〕 == Recognizing a network – the disclaimer == Every network from accounting networks like PwC〔“PricewaterhouseCoopers" and "PwC" refer to the network of member firms of PricewaterhouseCoopers International Limited (PwCIL). Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for the acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way. No member firm is responsible or liable for the acts or omissions of any other member firm nor can it control the exercise of another member firm's professional judgment or bind another member firm or PwCIL in any way."〕 and KPMG〔"International Cooperative (“KPMG International”), is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG International have any such authority to obligate or bind any member firm."〕 to law firm networks like Lex Mundi〔Lex Mundi members are not affiliated in the joint practice of law; each member firm is an independent law firm and renders professional services on an individual and separate basis.〕 and multidisciplinary networks like World Services Group(WSG)〔WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters〕 uses a “network disclaimer.” A network disclaimer states that the network members are independent firms that do not practice jointly and are not responsible for the negligence of each other. It further states that generally the network does not practice a profession or otherwise provide services to clients of the network’s members. This independence is the foundation of both network operations and governance. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「professional services networks」の詳細全文を読む スポンサード リンク
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