LB5935 | Integrated Global Capstone Project | The Major Issues of KPMG

Lack of Well-Qualified and Experienced Accountants: In KPMG, the role of the accountants is one of the most important roles as the total accounting functions of the organization depend on them. At the time of hiring the accounting staffs for the business organizations, the recruitment managers need to take care of some aspects. First, the accountants must be well qualified. Second, the accountants must be well experienced. These two major criterions the organizational accountants need to fulfill. Most of the people believe that the accountants need to know about math and the process of adding numbers, but in real world, the accounts should have enough knowledge about the process of recording the accounting transactions (Bhasin 2013). Most of the accountants know how to calculate; but the major question is to have the knowledge of debits and credits. In case the organizational accountants do not know what are the debits and credits of the transactions, the accounting practice is in failure. The principle of accounting is same but the manner of the process of accounting differs based on the size and industry of the businesses. In case of the KPMG, it has been seen that there are major faults in the debit and credit entries of the organization. This has been happening because of the lack of expertise of the accountants of the business organization. This is a crucial problem for the business organization as the lack of expert accountants may create greater problems for the business organization. In case of KPMG, the auditing team has to audit the accounts of several companies. Thus, it is expected that they have proper knowledge in the various aspects of accounting. Mistakes from the end of ther auditors of KPMG have been affecting the company’s goodwill. Thus, it is a massive problem for the company.     

Fault in Cash and Accrual Accounting: Two primary basis of accounting are there; they are cash basis and accrual basis. As per the cash basis of accounting, the revenues and expenses are recognized when cash comes in the business. On the other hand, as per the accrual basis of accounting, the revenues are recognized at the time of earning and the expenses are recognized at the time of incurring. It is the responsibility of the accountants to establish the suitable accounting basis for the business organizations. It is also the duty of the accountants of the organizations to maintain a balance between the cash and accrual basis of accounting. In KPMG, it can be seen that there is a major fault in the cash and accrual basis of accosting. The cash and accrual basis of accounting in the business organization lacks balance. This major problem in KPMG may end up in major tax payments and cash shortfall (Irwin 2012). In the financial transactions of KPMG, much confusion can be seen among between the cash and accrual basis of accountring. The reason is that the accounting processes are not made as per the required financial regulations. This is creating problem for the company.

Improper Maintenance of Financial Records: The effective and proper maintenance of the financial information has significance for the business organizations. Many business organizations do not understand the significance of maintaining financial records, but the improper maintenance of the financial information has significant negative impact on the businesses. Various business aspects are there that are beneficial from the proper maintenance of financial information like the decision-making process, the audit process and others. For the purpose of tax preparation, it is utmost important to properly maintain the financial record of the business organization (Chhabra and Pattanayak 2014). Hence, for these aspects, the proper recording of financial information is essential; they are tax preparation, auditing and financial decision-making process. In case of KPMG, it can be seen that there are some major issues regarding the preparation of tax statement and the process of auditing. The major reason behind all of these issues is the improper maintenance of the important financial information of the organization. This is a major problem for KPMG as the company may face severe taxation and auditing issues in the near future. Apart from this, it has been seen that the company has been facing difficulties at the time of providing tax services. This process is affecting the financial position and decision-making ability of the company.    

Improper Preparation and Filing of Tax Returns and Reports: The preparation of tax files and the payments of taxes are two of the major aspects of the business organization. It is the responsibility of the business organizations to pay the taxes on a regular basis. Tax returns are considered as the culmination of the financial year’s financial transactions. Tax return refers to a document in which the business organizations report their revenues, expenses, assets, liabilities and other accounting aspects. Thus, it is the utmost priority of the business organizations to pay taxes for their business operations on a regular basis. Most of the business organizations hire the tax experts from outside to prepare the tax return files for their businesses. However, it is the responsibility of the accountants and financial managers of the business organizations to prepare all the entries regarding the payments of business tax (Drumbl 2013). In case the accountants or the financial managers of the businesses miss some items that need to be reported in the tax returns, it is not possible for the outside tax experts to identify and rectify those places. Hence, the initial responsibility to prepare the tax retune files is on the hands of the business organizations. In case of KPMG, some major issues have been detected in case of the preparation of the business’s tax return file. KPMG has faced many severe problems from the side of the tax authority of the country. Hence, it can be concluded that the accounting issues regarding the tax payments are major issues for KPMG. Apart from this, in some cases, it has been seen that KPMG effective services to their clients. For this reason, KPMG is suffering from major issues.

Improper Budgeting: The effective preparation of budgets for the business is considered as one of the major aspects of accounting. Budget refers to the statement of the potential incomes and expenses for the businesses in the near future. The financial success of the business organizations largely depends on the preparation of effective budgets. At the end of the fiscal year, the business organizations use to compare their actual financial results with the budgeted financial results to determine the financial effectiveness of the businesses. Thus, it can be said that budget is used as a financial parameter to measure the financial performance of the businesses. It is good for the business organizations to have minimum gas between the actual financial results and the budgeted financial results as it shows the effectiveness of the business operations of the organizations. The effective preparation of budgets depends on the expertise and experience of the accountants of the organizations. As per the earlier discussion, it can be seen that KPMG does not have many well-qualified and experienced accounts in the organization. For this reason, the process of preparing the financial budget of the organization us not effective as there uses to be big gap between the actual financial results and the budgeted financial results. Hence, the problem in budgeting can be considered as a crucial problem for KPMG (Euphrazia 2016). In case of the financial operations of KPMG, major gap has been seen between the budgeted and actual expenses of the company. It shows the ineffectiveness of the accounting operations of the company and it is affective the market image of it. This is a major accounting fault in KPMG.   

Improper Cash Flow Projection: In order to get the clear idea about the expenses of the businesses, it is needed to have a clear projection of the inflow and outflow of cash in the business. This process is called the projection of cash flow for the business organizations. It is the responsibility of the accountants and financial managers of the businesses to project the future cash flow of the organization based on the trends of incomes and expenses (Kapadia et al. 2012). However, in case of KPMG, it has been seen that there has been major faults in the projection of future cash flow of the organization. For this reason, the company has failed in projecting the expenses of the organization. This is a major problem for KPMG. Inefficiency has been seen for KPMG in the projection and forecast of future cash flows of the company. As an accounting firm, the proper projection of future cash flows can be expected from KPMG.

Management Issues in the KPMG

Apart from the accounting issues, KPMG has been facing some major problems related to the management of the company. Most of the management issues of the organization are related to the employees of the company. Some of the major management issues that the company is facing are discussed below:

Figure 3: Management Issues in KPMG

(Source: As created by Author)

Problems Related to Employee’s Performance: To deal with the performance of the employees is one of the major problems that the organizational managers have been facing. In the business organizations, sometimes it can be seen that employees of the business organizations are lacking effective performance. These types of performance related issues in the organizations are not very easy to resolve, but they should not be dragged further (Chiang and Hsieh 2012). At the time of identification of these kinds of performance related issues, the organizational managers need to take immediate actions to mitigate them. However, in case of KPMG, the case is different. In this particular business organization, the employee performance related issues are dragged to further level to make the situation more difficult. In case of KPMG, it has been seen that the performance of the employees has decreased over the years due to the above mentioned reasons and this factor has badly affected the business organizations. Ineffective employee performance leads to decreased profitability of the company.

Inappropriate Hiring Process: One of the major tasks of the management of the business organizations is to select or hire the appropriate employees for the businesses. The process of hiring sounds easy; but in actual, it is an agonizing task for the management of the companies. Two major processes are involved at the time of hiring the employees for the organization; they are the processes of recruitment and selection. At the time of recruitment, the suitable candidates are chosen for the final selection process of the business organization. After that, the employees are finally selected based on the final interview and other activities (Kurec 2014). It is the duty of the business organizations to follow these two processes to effectively complete the final hiring process. In case of this particular business organization, it has been seen that the company does not always follow these two steps at the time of hiring the employees. Due to this process, the company ends up hiring the wrong people for the organization. Hence, it is a major problem for this company. Inappropriate hiring process have failed to select skilled employees for KPMG. Due to the lack of skilled employees, KPMG has failed to provide good quality of services to their customers in the fields of audit, taxation and financial services. This is a major problem for the management of KPMG.    

Team Conflicts: It is expected there will be harmony and cordial relation among the employees of the same team. However, in the business organizations, there are instances when the members of the same team complaints about each other regarding various issues. In these kinds of situation, it is the responsibility of the organizational managers to enter into these matters and resolve them as soon as possible (Zhu and Zhang 2012). This is a hectic and tough job for the management of the business organizations. However, in case of this business organization, it has been seen that the management of the company has failed several times to resolve the conflicts among the team members and for this reason, there is less harmony among the employees of the company. This process results in the low production for the company. Thus, this is a major management related issue in the organization. As per the business model of KPMG, the employees of the company need to work is separate teams like tax team, audit team and financial services team. As per the provided case, it can be seen that the leaders of KPMG have failed to resolve the team conflicts among the employees. The main reason is that the management of KPMG has failed to detect the reasons behind the team conflicts.    

Information to the Employees:  It is the responsibility of the management of the business organizations to make the employees aware about the mission, vision, objectives and goals of the business organization. Know all these aspects provide the employees with the necessary direction for their job responsibility of the organization. With the help of this knowledge, the employees of the organizations align their personal goals with the organizational goals (Parsons et al. 2014). However, in case of KPMG, the senior management of the company does not properly communicate the organizational mission, vision, goals and objectives with the employees of the organization. For this reason, the employees become obsessed with their self targets rather than the organizational KPMGs. This is a crucial issue in the work place. Improper communication of organizational information in KPMG can be made responsible for this. Due to this, the employees of KPMG lack purpose and objectives.      

Failure in Creating Positive Environment: In the business organizations, it is the responsibility of the organizational managers to create a positive environment in the workforce. The organizational managers can take several ways to create positive environment in the organization like motivation, encouragement, reward system, appreciation and others.  All these aspects create a sense of belongingness among the employees with the organization. An employee becomes more enthusiastic towards work when he/she gets recognition in front of everyone (Mesmer-Magnus, Glew and Viswesvaran 2012). However, in case of this workplace, it can be seen that the organizational managers have failed to crease a positive environment among the workplace. For this reason, the employees are suffering from burnout, lack of performance and others. Thus, it is a major problem for the company. The organizational managers of KPMG are not capable enough to create positive environment in KPMG. The lack of positive environment in the workplace of KPMG fails to increase organizational efficiency. This can be considered as a major problem of the company.  

Losing High level of Employees: Every business organization has some star performers or high-level employees who have been performing extremely well to the cause of the organization. They are the assets of the business organizations as they have huge contribution to the production of the company. It is the duty of the management of the companies to retain all these employees by taking care of their needs. This process is important, as they are the pillars of the organization. In case of this organization, it can be seen that the management of the company uses not to do anything significant to retain these high-level of employees (Sobieralski and Nordstrom 2012). Thus, it can be considered as one of the major management related problem of the organization. Due to the lack of attractive offers, KPMG has failed to retain their topmost employees as the other three companies in the same filed has been headhunting the top employees of KPMG. This is a major blow to KPMG.

Lack of Effective Training and Development Initiatives: After the hiring process of the employees, it is the responsibility of the management to provide effective training and development programs for the new employees to make them familiar with the business operations. Employees going through the training and development problems become more efficient and perform well to the cause of the company. Thus, it is essential for the management of the company to arrange effective training and development programs for the new employees. However, in case of this particular company, it can be seen that the business organization does not have any effective training and development program for their employees. There are instances in this company where the employees have not even gone through the training programs. This is a major management issue of the organization that needs to solved immediately (Goetsch and Davis 2014). These are the major management issues in the organization and these issues need to be resolved immediately. In the business process of KPMG, knowledge and skills play an important role As per the discussion, there is lack of effective training and development program in KPMG in order to make the employees more efficient. This aspect results in the lack of efficiency among the employees.

Public Relation Issues in the KPMG

Apart from the accounting and management issues, another major issue is related to the public relation of the company. These are the important issues as these issues are related with the customers of the organization. Some of these major public relation issues are discussed below:

Figure 3: Management Issues in KPMG

(Source: As created by Author)

Ineffective Public Relation Approach: The public relation approach of the business organizations needs to be evolved with time. There used to be time when the business organizations used only press releases for the purpose of public relation. However, with change in time and technology, the approaches of public relation have also changed. In today’s business world, the customers prefer to have personalized public relation approaches (Smith 2013). In case of this business organization, it can be seen that this organization still uses the backdated public relation approach to maintain their public relations. Thus, it can be said that it is a major problem for the organization. Due to ineffective public relation approach, KPMG has not been able to create effective relationship with their employees. This is a major drawback for KPMG.    

Ineffective Handling of Public Relation Crises: It is common to have problems in the process of public relation in the organizations. However, it is expected that the business organizations have proper strategies to counter the public relation crises. With the help of effective and proper public relation strategies, all the issues related with the public relation can be diminished (Dodge 2015). However, in case of KPMG, a lack in the effective public relation issues can be seen. This can be considered as one of the major issues regarding the public relations of the company. Lack of crisis management has made KPMG less popular among the customers.  

Lack of Latest Technology: As the customers of the organizations prefer the customized public relation services, it is the responsibility of the organizations to employ the latest technology in the process of public relation. The lack of latest technology in the aspect of public relation can make the customers unsatisfied. For this purpose, the business organizations need to consider some major aspects like the media distribution services, contact management and others. In case of this particular business organization, it can be seen that the company is reluctant to adopt the new technologies in terms of public relation, as this process will increase the expense of the company (Black 2013). Due to this process, KPMG is losing the faith and interest of some of their major customers. Hence, it can be said that the lack of latest technology in the public relation is another major issue of KPMG. Due to the lack of technological advantage, KPMG has lost major competitive advantage to their competitors.  

Absence of Success Measurement: The public relation initiatives of the business organizations need to be measured in order to determine the success or failure of the public relation activities of the organizations. For this purpose, the business organizations need to employ measurement-driven approaches to measure the success of the public relation approaches of the organization. In case of KPMG, it can be seen that there is not any measurement technique to determine the success or failure of the public relation activities of the company. Hence, this is a major public relation issue in KPMG (Heath 2013).

Lack of Transparency: It is needed to have transparency in the public relation process of the business organizations. There are instances where the negative feedbacks come from the side of the customers. It is the responsibility of the companies to take immediate actions against these negative feedbacks and solve these issues (Cutlip 2013). In this regard, with the help of transparency, the business organizations can solve the issues regarding poor customer satisfaction. In case of this particular business organization, the lacks of transparency in the public relation process can be seen. Due to this, KPMG has to face massive negative responses from the customers. These are the major public relation issues in KPMG.

Application of Knowledge

In the course of bachelor of accounting, different types of subjects are taught. Some of them are fundamental of accounting, management accounting, microeconomics, business statistics, marketing principles, marketing communication, auditing, accounting theory, human resource management and many others. These are the three most important subjects in this course as all these subjects are related to the professional and practical life. The students in this bachelor degree are taught how to recognize various issues related to these above subjects and the process of justification. After the effective analysis and justification of all these issues, it is possible to solve these issues.

As per the above discussion, it can be seen that there are some major accounting problems in KPMG. At the time of solving the accounting problems of the organizations, some specific steps need to be followed. In the first step, it is needed to analyze the impacts of the problem on KPMG. As per the above discussions, some of the major accenting problems of the organization are lack of sound accounting system, lack of qualified as well as experienced accountants, ineffective recording of the financial information, problems in budgeting and others. In the degree study, the effects of the accounting issues are taught. By applying that knowledge of management accounting and financial accounting, the effects of the above-discussed accounting problems are analyzed and justified. It has been seen that the company has been facing massive problems in the decision making process due to inappropriate recording of financial information. Apart from this, it has been seen that the business organization is facing tax related issues due to the fault in the preparation of tax return file. Due to the lack of well experienced and well qualified accountants, major problems has been seen in the process of cash and accrual process of accounting. In this same way, all the accounting issues have been affecting the accounting operations of the organization. The necessary strategies to address all these issues are formed based on the application of knowledge from the bachelor degree of accounting. At the time of making the strategies to address all the accounting issues, it is needed to apply various accounting concepts that have been taught in the bachelor degree classes. Hence, the knowledge of bachelor degree in accounting has significant role to play in solving the accounting issues of the organization (Smith 2017). Apart from this, this particular course has provided the students with the necessary strategies in order to solve the financial issues in KPMG. The knowledge will be helpful for the application of provided strategies in KPMG.

The strategy is same in case of solving the management issues of KPMG. As per the accounting problems, it is needed to analyze and justify the effect of the management issues on the business operation of the company with the knowledge of management and human resource management. The major management problems in the company are the performance issues of the employees, conflict among the team members, lack of organizational information to the employees, lack of effective training and development programs, lack of positive ambiance in the workplace and others. After the analysis, it has been seen that the production of the business organization has been hit due to the effect of performance problems of the employees and the conflict among the team members (Jeston and Nelis 2014). After that, due to the lack of training and development initiatives, the employees of the organization become inefficient in their work. Hence, it is needed to organize effective training and development programs. Apart from this, it is also needed to create positive environment in the organization to motivate the employees of the organization. In order to develop the strategies to address the management issues of the company, it is needed to apply the knowledge that was taught in the bachelor degree of accounting course areas like fundamentals of management and others.  (Weske 2012).

Same as the accounting and management issues, the public relation issues are important issues and they need to be solved by applying the knowledge in public relation management process and tactics. The major public relation related issues of KPMG are outdated public relation approach, lack of new technology in public relation, lack of transparency in the process of public relation and others. All these issues have adverse effect on the business operations of the organization. Due to the lack of new technology in the public relation approach, the customers of the company become less satisfies. On the other hand, due to the lack of transparency in the public relation approaches, significant numbers of negative feedbacks are coming from the customer’s end. The main solution of these programs is to establish a well-developed public relation approach in the business organization so that the customers of the organization can be satisfied. The solution of all these problems can be found by applying the knowledge public relation that was taught in the bachelor degree course of accounting. This knowledge of public relation is essential to justify the public relation related issues along with developing the strategies (l'Etang 2012).

Strategies to Solve the Problems in KPMG

From the above analysis, it can be seen that there are several issues in the organization related to accounting, management and public relations. In the above analysis, it is mentioned that with application of knowledge acquired in the degree course of accounting, the necessary strategies can be developed to solve these organizational issues. The strategies are discussed below:

Accounting Strategies

It is needed to employ a computerized accounting system that will result in the speedy processing of the financial information of the organization. With the help of this effective accounting system, the organization will be able to record the financial information on an effective basis (Rajput 2014). This process will be helpful at the time of financial decision-making process as the new system will be able to supply financial information to the accounting managers. The next accounting strategy will be to hire the well-qualified and experienced accountants for the smooth running of the accounting operations of the organization. It is required that the new accountants should have enough practical knowledge about the accounting operations and they must have enough exposure to accounting (Apostolou et al. 2013).

Apart from this, they must have sufficient knowledge about the debits and credits of the accounting transactions. It is needed for the accountants to employ the accurate and fault free cash and accrual basis of accounting. This is the next important strategy to address the issues. These are the main accounting strategies that need to be employed in the workplace. However, for the development of the strategies, it is needed to have sufficient organizational resources. The organization must have sufficient capital to implement the new computerized accounting system as the cost of the implementation of the new accounting system has a huge cost. Apart from capital, it is needed for the organization to have sufficient work force or employees to carry on the accounting tasks of the business organization. These are the resources needed for the accounting strategies (Evans and Tran-Nam 2012).

Management Strategies

With the help of performance appraisal process, the management of the company will be able to track the performance of the employees. Effective training and development programs will be introduced for those employees who are lagging behind the performance. For this reason, it is important to establish proper training and development facilities in the organization in order to make the new as well as the existing employees effective (Ford 2014). Another major strategy is to employ the effective and accurate hiring process in the organization. At the time of hiring the employees, the human resource managers of the organization needs to make it sure that they follow the recruitment and selection process. Apart from this, it needs to be made sure that all the new employees get proper induction and training programs. Another strategy is to create a positive environment in the workforce so that the employees get enough motivation in the work. For this reason, the management of the company needs to introduce reward system in which the employees will be rewarded in front of everyone (Shields et al. 2015).

On the other hand, the organizational managers need to conduct interactive sessions with the employees to solve their organizational problems. The high level management of the organizations like the directors, CEO needs to take interactive sessions with the employees in order to inform them about the mission, vision, goals and objectives of the organization. With the help of this strategy, the employees of the organization will be able to align their individual objectives with the organizational objectives. The business organization will be beneficial from all of these strategies. However, for the implementation of these strategies, certain organizational resources are required. A large amount of money is needed to establish the training and development facility in the organization. After the establishment of the training and development facilities, it is essential to hire the trainers. There is a cost of hiring the trainer along with the salary. Apart from all these, the organization needs to retain the top-level employees by providing them high level of salaries and others additional facilities.

Public Relation Strategies

In terms of the public relation of the organization, there is also need for some major strategies. The major strategy is to adopt the proper and effective public relation approach for the organization. Twenty first century is considered as the era of technology. It is needed to employ effective strategy for the effective handling of the public relation crisis (Stacks 2016). For this purpose, it is needed to bring transparency in the public relation approach. A major way to do this is to disclose all the necessary information to the customers that they should know. The organization must not keep the employees in darkness regarding the product and service information. Disclosure of all the information to the customers will gain the trust of them. Apart from this, the organization needs to measure the strategy to measure the success of the public relation approaches. The two most important ways to do this is to take continuous feedback from the customers and to reduce the number of negative feedbacks from the customers (Hendrix, Hayes and Kumar 2012).

Conclusion

As per the above discussion, KPMG has been facing massive problems in the field of accounting, management and public relations. Due to all these issue, decline in sales and revenues has been seen in the company. It is needed for KPMG to employ an effective and sound accounting system. The strategy in this regard will be to employ such an accounting system that can suite the business operations of the company. In case of the management problems of the business organization, it is needed to employ some of the major management strategies. It is utmost priority of the business organization to employ the process of performance appraisal to measure the performance of the organization. KPMG needs to adopt the public relation approach with the assistance of mobile SMS, emails, internet advertisement and others.

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