¿Cómo gestionan las Big Four (EY, Deloitte, KPMG, PwC) su fuerza laboral internacional para fomentar una cultura corporativa cohesiva en dos ubicaciones geográficas diversas, Irlanda y España?

Abstract

This thesis investigates how multinational professional service firms, specifically the Big Four, EY, Deloitte, PwC, and KPMG, adapt their global strategies to distinct national cultural contexts. Using Ireland and Spain as comparative case studies, the research explores how these firms maintain a cohesive corporate identity while responding to local expectations. The study is framed by Hofstede’s Cultural Dimensions Theory, which offers a structured lens to examine national cultural influences on organisational behaviour and leadership. To address the research question, a qualitative, comparative methodology was applied. The analysis relied on purposive sampling and secondary data from transparency reports, strategy documents, and diversity statements published between 2022 and 2024. Thematic coding aligned with Hofstede’s six dimensions guided the interpretation of firm-level practices and enabled the identification of how corporate strategies reflect national cultural characteristics. The findings reveal that, although all four firms promote global values such as inclusion and ethical leadership, their expression is shaped by national cultural orientation. In Ireland, low Power Distance and high Indulgence are reflected in decentralised leadership and inclusive well-being policies. Spanish offices, by contrast, align with higher Power Distance and Uncertainty Avoidance through more hierarchical structures and formal governance. These contrasts demonstrate that cultural integration is best achieved through strategic adaptation to local norms. While Hofstede’s model was effective in guiding the analysis, the study also recognises its limitations in addressing cultural change and intra-country variation. In summary, this research affirms the value of Hofstede’s framework in cross-cultural management and highlights the strategic importance of cultural awareness. Multinational firms that balance global consistency with local responsiveness while strengthening talent retention, operational agility, and internal alignment across markets.