Organizational evolution at Lybrand, Ross Bros. and Montgomery in the twentieth century

Nandini Chandar, Deirdre Collier, Paul Miranti

Research output: Contribution to journalArticlepeer-review

8 Scopus citations


This article examines the evolution of practice strategy and organizational structure at the US accounting firm Lybrand, Ross Bros. & Montgomery from its inception in 1898 through to its merger with Price Waterhouse in 1998. We focus on the interaction between the firm and its broader economic, social and political contexts as we analyze key drivers of organizational change. The accounting enterprise developed a dual strategy involving both horizontal integration and service diversification for adapting successfully to changes in markets, professional knowledge, technology and regulation. Organizational learning was fundamental to its successful evolution in scale and scope as it enabled the firm to develop strategies and structures that responded effectively to changing external challenges and opportunities.

Original languageEnglish (US)
Pages (from-to)53-76
Number of pages24
JournalAccounting History
Issue number1-2
StatePublished - Feb 2014

All Science Journal Classification (ASJC) codes

  • Accounting
  • History


  • Coopers & Lybrand
  • historical case study
  • horizontal integration
  • organizational learning
  • service diversification
  • theory of the firm


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