Abstract
Purpose. The purpose of this study was to discover common community engagement strategies used by U.S. small and midsized public accounting firms. This research provides valuable insights in regard to strategies in leading community engagement activities, which include benefits such as bettering society, attracting employees, and increasing competitive advantage. Methods. After a review of the literature, the key conceptual framework categories were identified as enhancing social equity, protecting the natural environment, enabling human creativity, and seeking to serve higher purposes. To identify the key strategies, public accounting firm leaders responded to a series of questions using the dynamic narrative approach, which allows for individual as well as group participation. The participants were the leaders of community engagement in U.S. small and midsized public accounting firms. Validity was established through an expert panel of researchers, and data analysis included interrater reliability. Findings. The study identified common strategies used by small and midsized public accounting firms related to each category outlined in the conceptual framework: enhancing social equity, protecting the natural environment, enabling human creativity, and seeking to serve higher purposes. The research resulted in 10 overarching common strategies: 3 for enhancing social equity, 2 for protecting the natural environment, 2 for enabling human creativity, and 3 for seeking to serve higher purposes. An additional theme and resultant strategy also emerged as an additional item of interest. Conclusions. The results of the study indicate the importance of community engagement strategies for leaders of public accounting firms. These common strategies represent an overarching approach that public accounting firm leaders can apply when making decisions regarding community engagement. The study revealed that it is important for public accounting firm leaders to involve employees and apply organizational involvement strategies in regard to addressing social and environmental needs of society. Recommendations. Public accounting firm leaders can increase successful community engagement practices by implementing key strategies identified herein. Continued research could explore ways in which to implement and operationalize the strategies identified in this study. The findings in this study offer public accounting firm leaders common community engagement strategies that benefit multiple stakeholders.