Business

The profitability of an organization is dependent largely on how well it is able to respond to the emerging needs. The capacity to effectively balance between scarce resources and increased wants goes a long way in ensuring optimal organizational operation and successful performance. eBay is a company that is engaged in online marketing and sale of goods and services.
Background and Problem Statement
The company has been faced with several challenges in its operations, just like it has had successful times. Among the greatest challenges was the competition that was presented by other online advertising companies like Yahoo, Google, and Microsoft. As globalization has been taking shape and the use of the internet has been expanding, eBay has sought to improve its performance through outsourcing of its services to overseas nations. This off-shoring was an attempt to make use of the available resources elsewhere getting other people to do the customer support services more cheaply than it cost to do the same at home. Offshoring, when used very well and applied carefully, can bring about benefits that can in turn catapult an organization to great heights of achievement (CIBER Case Collection, 2009).
As the most common form of outsourcing in this era of globalization, this strategy was employed by eBay to enhance its competitive edge in the market, having been faced with stiff competition from another online marketing agency, Amazon.com. One of the main problem that competition presents is that both buyers and sellers are keen to advertise with companies that are capable of affording them real value for their money by linking buyers to sellers and sellers to buyers. To achieve this, eBay had to remain the company that best did this. To do this effectively, however, it had to have an increased access to both buyers and sellers. This could be achieved faster through outsourcing. This is where the problem arose The employees did not feel particularly pleased to have work they could do given over to others. Then the issue of quality was critical, as fears of poor service, especially in India, were real. eBay was then faced with the toughest choice ever How much more to outsource, and how to maintain quality (CIBER Case Collection, 2009).
As long as outsourcing was not off-shored, no major quality concerns arose. When outsourcing was expanded to include countries like the Philippines, problems emerged and the decision to expand outsourcing was in need of reconsideration. Email and text services were much easier to outsource, but there still had to be customer support staff off-shored to deal with correspondences over the phone as this was the most popular means of communication then. Keeping such staff in-house would prove very costly to eBay. The issue that emerged, then, was how to keep standards up to date but minimize costs and enhance business growth through increased client base (CIBER Case Collection, 2009).
Conclusion
eBay is an expanding service company specializing in online marketing. However, having discovered the value of outsourcing after initial trials in India, the company is grappling with prospects of expanding its outsourcing program. Issues of employee dissatisfaction and the likely compromise on quality of service are hard to overlook. On the one side, compromising quality will send away customers, and employees ought to be party to any decision touching on their welfare. The best way forward in such a matter would involve the use of offshoring of the less essential handling of text and email correspondence, and having an in-house team working on the telephone correspondence. With more considerations and more demand, eBay can set up an overseas office to handle customers on the phone.

 Question 1
As a result of the decision taken by Mr. Benjamin Hageman and his dogmatic attitude there was a change in the attitudes of Mr. Davis as well as the three departmental managers.
Keeping into consideration Maslows Needs Theory, the physiological, safety and social needs of all the managers were being met. It was the need for esteem and self-actualization that led to the discontentment of the managers. Since all the departmental managers were equally or more experienced and qualified than Mr. Davis, Mr. Hagemans decision to make Mr. Davis the Vice President was not welcomed by any of the departmental managers. According to Maslows Need Theory, in order to motivate individuals, one needs to satisfy the needs on the next level of the hierarchy (Robbins  Judge, 2004). 
In this case, the departmental managers expected that they would be rewarded or compensated for their tenure and contribution in the company by the promotion and when they realized that this opportunity was given to someone who was relatively new in the company, they felt as if they were not treated fairly. 
For Mr. Davis on the other hand, the hierarchy was adequately applied. He was promoted to the position of Vice President keeping in view that this promotion was required to motivate him. The equity theory can also be used to explain the case scenario. According to this theory, individuals tend to compare their salaries and benefits with those in the same and different positions in both inside the organization as well as outside the organization (Daft, 2001). The individuals will only be satisfied if they feel that they are being equally compensated or rewarded. Since in the mentioned scenario, when the three departmental managers compared their experience and qualification with Mr. Davis, they felt as if the management did not recognize their efforts. They felt as if the management had not taken into consideration their commitment towards the organization and hence did not promote them.  Not only must the three departmental managers have considered Mr. Davis a benchmark, they must have also thought of other individuals in other departments of their or other organizations who had similar professional characteristics as them and were doing much better. This comparison must have triggered the dissatisfaction among the managers. Furthermore, when they realized that their opinion regarding Mr. Daviss appointment was not valued by Mr. Hageman, they must have felt that had it been another organization, older and experienced employees opinions would have been considered (Anger Management, 2009).
As for Mr. Davis, he must have realized that he was given an opportunity that he deserved with respect to his professional experience and qualifications.  He must have compared himself with the other department managers and since he was more or less on the same level as them on professional grounds, he must have thought that he was being rewarded justly.
Another theory that explains the behavior of Mr. Davis is the expectancy theory (Daft, 2001).  According to this theory, employees will be motivated to make an effort if they believe that their effort will improve their performance appraisal which will increase their rewards eventually resulting in an achievement of personal goals.  Mr. Davis accepted this promotion because he believed that his efforts were being rewarded.
On the other hand the other departmental managers believed that their efforts did not lead to any rewards, in this case promotion and hence their personal goal was not achieved. Since their expectations were not met, it led to a decline in their productivity. Mr. Hagemans decision had such consequences that Mr. Stillwater left the company in anticipation of an organizational environment that would compensate him for his efforts where employees opinions and views would be taken into consideration. Hence the behavior of Mr. Davis and the other departmental managers is very well supported by the three theories (Clark, 2008).
Question 2
Mr. Hageman as mentioned in the case appears to be a dogmatic personality mainly because he gave very little consideration to his employees thoughts and views.  He failed at convincing his employees about his decision to appoint Mr. Davis as the Vice President. Although the other departmental managers had similar experience and qualifications, Mr. Hageman must have spotted a distinctive quality in Mr. Davis that qualified him for the position of the Vice President. However Mr. Hageman failed to communicate this to the departmental managers (Alessandra  Hunsaker, 1993).
The attitude adopted by Mr. Hageman of complete ignorance and apathy towards his employees concerns did not only hinder the process of acceptance of Mr. Davis as the Vice President by the three departmental managers, it also made them realize that that organization did not value their opinion. After spending years at The Richardson Bros. Department Store, the managers were disappointed that the management did not give them enough importance. Since Mr. Hageman was in an executive position, his role was to ensure that the employees were satisfied with a decision so that they would continue to work efficiently and effectively. However Mr. Hageman instead of showing concern over the discontentment of the three departmental managers paid very little attention to the issue and used his powers to pressurize the managers to work in the existing situation irrespective of how they felt about the decision. 
In this case since it was Mr. Hagemans decision to appoint Mr. Davis as the Vice President, it was important that first he justify his decision and second he resolve any conflicts that would arise as a result of his decision. Mr. Hageman failed to do both (Daft, 2001). Where he should have been the change agent since it was him who was bringing the change that is Mr. Davis as the new Vice President, he should have created an environment that was conducive to this change and also he should have been able to address the issues confronting him. Mr. Hageman however showed least interest in all such matters mainly because he was accustomed to the traditional role of a boss to exert pressure to ensure that employees comply with his verdict.
As a result of the attitude adopted by Mr. Hageman, Mr. Davis also suffered. Since most managers were dissatisfied with Mr. Davis as the Vice President, their productivity declined and the work was behind schedule.  The decline in productivity and efficiency could be attributed to Mr. Hagemans failure to set specific goals and motivate employees to achieve it.  According to the goal setting theory, difficult goals when accompanied with feedback and appraisals result in improved performance (Brooks. 2005). When Mr. Davis confronted Mr. Hageman with the issues, Mr. Hageman showed no interest and did not provide Mr. Davis with any specific goals that he needed to achieve in order to reach the larger goal.
Instead of assisting Mr. Davis in identifying certain specific goals he expected Mr. Daviss department to achieve and associating a certain feedback mechanism with it, Mr. Hageman showed no interest in the matter and exerted pressure on Mr. Davis to continue with the development of the systems project and deliver it on time irrespective of the issues confronting him (Brooks, 2005).
Mr. Davis as a result of Mr. Hagemans attitude suffered greatly. Since most of the managers had been unhappy with Mr. Hageman, this had an impact on the work that Mr. Davis department was expected to achieve since they failed to cooperate with him. Also when Mr. Davis shared his problem with Mr. Hageman, he was indifferent to it. As a result Mr. Davis was stuck in a situation where he found difficult to ahead. As a result of the failure to set specific realistic goals on Mr. Hagemans part, Mr. Davis felt that he was being burdened with the responsibility of dealing with employees who were mainly dissatisfied by Mr. Hagemans decision (Clark, 2008).
Question 3
In the situation mentioned in the case, it is the three managers as well as Mr. Davis who are suffering. Since the departmental managers were not provided with a justification for giving the Vice Presidential position to Mr. Davis, they felt frustrated.
According to the Frustration Aggression Theory, a person becomes frustrated when he is prevented from achieving his goals (Anger Management, 2009). In this case when Mr. Stillwater realized that he would not be able to get compensated for his contribution in the organization and that he would be unable to achieve his goal to become the Vice President, he felt frustrated and quit the job at The Richardson Bros. Department Store.
Those who remained with the company were also upset about the position given to Mr. Davis and their frustration was reflected in their work. Ms. Jeffersons output declined although not greatly but it did experience a drop when compared to the previous years performance (Keneley, 2008). Mr. Silverman also dissatisfied with the current situation mentioned salary increase as a necessity. This attitude adopted by all three managers can be explained by the Frustration Aggression Theory (Lewis, 2008). Since Ms. Jefferson felt that the company did not reward employees based on their experience and tenure with the company, she felt least motivated to continue exerting high effort in her work. Mr. Silverman also felt similarly. To him the position of the Vice President was a motivating factor. However with that position gone to someone else, Mr. Silverman wanted another factor to motivate him and hence he started considering salary increase as a possible motivation for him to continue working at the company.
Mr. Davis was another employee who experienced the frustration.  He felt that Mr. Hageman did not help him in any way despite the fact that it was his decision that led to discontentment among employees and hence decline in levels of productivity (Nohria, Groysberg  Lee, 2008). Instead of keeping realistic expectations and breaking down the larger goal into smaller, specific achievable goals, Mr. Hageman left him in confusion since he rejected all the possible options that Mr. Davis came up with.  Since this caused utter confusion for Mr. Davis who found it impossible to fire people or pay them overtime as these possibilities were bogged down by Mr. Hageman, he felt frustrated. He was being prevented from reaching his goal maybe not directly because Mr. Hageman expected him to achieve that goal but indirectly because Mr. Hageman discarded all possible ways of achieving it (Keneley, 2008).
Hence one decision taken by Mr. Hageman had a drastic impact not only on the three departmental managers and Mr. Davis but also on the employees working under them who did not feel motivated enough to continue working efficiently.

Question 4
Mr. Davis in order to motivate his employees could undertake various efforts. Keeping into consideration the goal setting theory, Mr. Davis could break down the goal of making the systems project operational into smaller more achievable goals. By setting specific difficult goals and linking them with feedback, the employees performance could be improved (Seo, Taylor  Hill, 2007).  The idea is to set goals that are specific, measurable, acceptable, realistic, timely, extending of capabilities and rewarding. However since in this case the reward could not be monetary due to budget constraints so Mr. Davis could associate high performance with non monetary rewards such as Employee of the month title or Most hardworking employee title etc.
Furthermore, it is important for Mr. Davis to recognize the efforts of the employees. According to the reinforcement theory, if an employee gets a positive response for his efforts, he will be more likely to put extra effort in his work. Positive reinforcement can be through expressing admiration or appreciation over the employees work or allowing him to have more autonomy or decision making power (Stanley, 2008). Such actions of Mr. Davis could greatly improve the motivation level of his employees.
Equity theory is another tool that Mr. Davis could use to motivate his employees. By drawing comparisons between his employees and other employees in the same position in other organizations and emphasizing on the positive aspects, he could increase the performance of his employees. Mr. Davis could point out the benefits that the employees would derive if the project is completed as opposed to employees in other companies who may not have the opportunity to work on a similar project.
Moreover, Mr. Davis could divide his employees into teams and appoint team leaders giving them greater autonomy as compared to the rest of the team. This would allow the members to compete with each other by working hard (Keneley, 2008).
According to the self efficacy theory, if an individual believes that he is capable of performing well, he will be more confident and this positive attitude will affect his performance. The more the self confidence the higher will be the performance. In addition to rewarding employees, it is important to inculcate the different types of needs in the employees. According to McClellands Theory of Needs, people can be motivated to perform well if the need for achievement, power and affiliation is created in them (Heifetz  Linsky, 2008). By making team leaders and giving them power, by allowing them to interact with upper management and by setting standards that should be met, Mr. Davis could improve the productivity levels of the employees. 
Also, Mr. Davis should realize that for each employee the motivation will be different. Therefore in order to have a motivated workforce, it is important that Mr. Davis use different ways. For instance if for one employee, the motivation is greater autonomy then that employee should be given more power in the team whereas for an employee who is not motivated by decision making authority, he could be encouraged by other rewards such as a holiday period once the project has been completed (Nohria, Groysberg  Lee, 2008).
Mr. Davis should also keep into consideration the fact that the project is behind schedule and hence he needs to make sure that employees try their best to complete the project on time. Since over time compensation is not an affordable option to the company, employees can be encouraged to work overtime without getting monetary compensation for it. This can be done by promising them promotions within the department after the project has been completed or promising them job security (Keneley, 2008). This way the employees will feel that the organization values their contribution and considers them important assets for the company.
Another important step that Mr. Davis needs to take is to align the goals of the company with that of individual employee goals.  Mr. Davis as a supervisor needs to outline the expectations that he has from his employees and remind them that if the goals are achieved and expectations are met, the company will make profits which will eventually translate into more benefits for the employees. Such steps are necessary to undertake to make sure that employees realize that they are not only working for the organizations benefit but also their own benefit.
Mr. Davis should also incorporate a methodology to develop interpersonal skills with his employees. He should be able to sit with them and talk to them about their problems on a one to one basis (Stanley, 2008). This way the employees will feel that their supervisor is concerned about them and is genuinely helping them address the issue. By having one to one meetings with employees it will be possible for Mr. Davis to understand the reason that is causing them to be behind schedule. This way Mr. Davis would be well equipped to solve the problem and motivate his employees. Therefore by adopting a number of strategies and incorporating them into the work environment, Mr. Davis could motivate his employees to perform better.

Background
Kudler Foods, being one of the best quality grocery stores for meats and wines apart from other offerings has been in existence since 1998. This grocery store has provided its customers with different types of facilities and products. There were some issues found regarding the store recently in the past which have to be resolved for the purpose of the image and the demand of the store in the market and among the customers. The major issues identified at Kudler Foods include Kudler Foods deals with fast-moving consumer goods and perishable items food. These food items are perishable and therefore go stale quickly so they have to be either given or thrown away for waste. Thus, it is difficult to maintain inventory (only fresh food is sold) and all leftovers are donated to charity. This poses a great problem to demand forecasting at Kudler Foods and this creates delay in the calculation of the inventories and the budget etc.
Kathy has to work all the time to manage the work at her 3 stores. She has to hire too many assistants, which has cost implications and so Kathy becomes unable to break-even if she tries to lessen down her workload. Kudler Foods three outlets are great stores where the staff has to be paid comparatively higher salaries in order to compensate them for the quality output that is required of them at Kudler Foods. The small managerial team at Kudler Food outlets is burdened with a plethora of responsibilities which they have to strive hard to complete.
The nature of jobs is quite specific at Kudler Foods for some positions making it difficult for Kudlers staff to take holidays or miss an hour or two. Kathy has to compensate them monetarily and hope that things go well (problem dependency on specific non-substitutable skills is high).
The most important issue of Kudler Foods is that the Del Mar outlet is ailing in business. Although the location for the business was fine, there has not been much of a demand stir.
Problem Statement
To effectively transform the business model at Kudler Foods in order to make it a profitable venture and reduce the individual burden of responsibilities at the same time maintaining quality and containing price to keep Kudler Foods on track for its dream to become the premier gourmet store in the US. This dream can come true if the grocery store management works out properly on the budget helping in the cost cutting of the assistants and hire only selected employees which may work for the organization and help in the progress of the store properly.

End Vision Statement
Kudler Fine Foods will be the premiere gourmet grocery store for those savvy shoppers who are searching for the finest meats, produce, cheeses, and wine.  (Kudler Foods Strategic Plan, 2003)
It is difficult for Kudler Foods to expand easily. Given the geographical proximity of its two stores, it is difficult for Kathy to manage the affairs of more stores if they are opened. The fact that Kudler Foods does not store leftover inventory is a challenging task for Kathy forecasting demand for each product at all the three stores on a daily basis is a very difficult job. This job is equally difficult but not impossible also at the same time. Kudler foods may contact or hire those pupil who are educated, have work experience and those who are sincere to their work. The grocery store should move on selling non perishable items as well besides selling only the perishable goods in the store. This will increase their sales as well as the customers in the market. This plan work shall help the Kudler Foods to encounter the world and increase its sales and its name and fame in the market.

Accounting being the key facet upon which successes of organizations are based on, my objective roots on the demand to improve accounting standards in the organization I will work for. This delves my career mission to establish a professional, ethical, and results oriented footsteps as the key outline towards meeting the set targets in the organization. 
Customer
Since historical times accounting as a profession has had a wide range of application in majority of the organizations locally and globally. Though all major organizations have application of accounts but at different levels, I am targeting the first big five accounting firms in the globe. I consider the ability to grow and become an important person is based on the work pace choice. These firms include the largest accounting firm in the word, PriceWaterhousecopers which is headquartered in the city of New York and currently valued at US  28.1 billions for its total global revenues. In addition, the company has 766 offices spread globally in 150 different countries (New York Job Source, 2009). Besides, it commands a large workforce of 155,000 people who operate in the different global offices. The second accounting company is Deloitte which is also headquartered in New York and employs about 45,000 in the United States and 165,000 globally. This firm has continued to steadily grow and reaching US  24.5 billion worth of revenues in its global market by the year 2008 (New York Job Source, 2009).
Ernest and Young on the other hand have a total value for its revenue equal to those of the Deloitte, US  24.5.  The company however has a much lower number of staff at the global level amounting to 13, 000 spread in 140 countries. Its main offices are located in New York (Christopher and Robert, 2006 Don, David, and Yosra, 2008).
Ernst  Young Employees by Area (New York Job Source, 2009)
Fiscal 2008Fiscal 2007changeAmericas41,53540,6352.2EMEIA62,70456,71710.6Far East18,79816,40114.6Oceania6,6656,1029.2Japan6,0284,48034.6Total135,730124,3359.2Other firms include KPMG which has its headquarters in Amsterdam but with a higher number of employees compared to Deloitte or earnest and young.  Notably these four companies have a greater focus in that they are spread world wide and therefore possess higher levels of expanding factoring in the current global trends. In addition, they offer a critical outline for generating the needed identity that makes their employees to be highly marketable globally.
As evidenced by the four companies growth in the years 2007-2008, the total rate of increase is 9.2 and therefore presents key opportunities for new workers locally and internationally (New York Job Source, 2009).  The big four accounting firms offer accounting services to different companies in the countries that their offices are located. Therefore, jobs from the big four accounting companies include auditing companies books of accounts and financial consulting. Employment decisions in these companies are made by the top management with the guidance of their human resources management (New York Job Source, 2009). 
Competitors   
Notably, the accounting careers have over the last half century assimilated a particularistic guideline towards its practices and ethical considerations. Though establishing of these bodies such as accounting watch bodies such as the Financial Accounting Standards Board, the US. Securities and Exchange Commission and Public Surbanes-Oxey Act have seen major shift by accountants to other careers, the demand for accounting has not subsided.  Some of the key competitors involve my colleagues and other students who have finished colleges and seeking employment in these companies. However, it is the shifting of employees from other smaller firms that posse the largest threat to my success. People with prior work experience have always tended to hold an upper hand in employment drives. Besides, previously graduated employees also form a key threat towards my ability to get the job at the top four accounting companies.  To begin with, majority of them have taken other auxiliary courses during the period thy have been out of school and may use to gather an added advantage over me.  However, most of them have become very fragile and therefore easily give up and do not possess key thoroughness and aggressiveness observed from new graduate (New York Job Source, 2009).
Table 1 Competitors strengths and weaknesses   
Competitor Strength Weakness Other recently graduated colleagues
Workers seeking  greener pasture

Previously graduated but unemployed accountants -Fresh and highly flexible

-Greater experience in their work
- Higher levels of confidence from their work
- have done other courses -No experience in accounting

-Older and less flexible to work outside the country

-Easily give up    
Company
An accounting job for me is rooted on the desire to become an accountant in one of the largest firms in the country. My interest in becoming an accountant is to gain key experience in accounting with big firms and then going up the employment ladder and at one time head such a big entity.  At this point, I therefore appreciate that it is only through working from the lower levels of management that one can make the necessary impact before moving to the higher levels. To effectively achieve the pre-established objective, I further acknowledge the following strengths and weaknesses that must be carefully addressed to gain a competitive advantage over my competitors (New York Job Source,  2009). 
On strengths, I am particularly thorough, hardworking, and able to work with minimal supervision. In addition, I am highly flexible and energetic therefore able to work from any station both locally and internationally. Of critical relevance, is the ability to operate and work in teams and teamwork. I consider my strengths to strongly support my quest to become an internationally renowned accountant. Particularly, being able to perfect teams brings out effective organization culture and further anchors cohesive objectivity. On the other hand, some of my key setbacks include lack of the needed experience which most of the employers emphasize on. This is a possible core consideration that may give other former employees from smaller accounting firms a chance to have added advantage over me. Besides, I also consider myself to be disadvantaged for lacking other accounting related training which some of the other colleagues especially the ones who finished earlier had acquired with time.
External market environment
An evaluation of the external market is critical in that it anchors the ability of a new job seeker to harmonize themselves psychologically and in tandem with their job objectives (Loren et al 2009). Through currently live in Miami, all the new employees have to work from the headquarters in New York and therefore I would have to shift there too.  Though I have been moving out on different occasions such as holidays, I have not at any single moment contemplated living away from my parents, brothers, and my local community.
Besides, having lived in Miami for along time, I expect to be affected by the New York chilling winters which I was not used to since temperatures at home are much warmer. During winters, my dad used to take us down to the Caribbean where we would reside until the cold season was over.  Therefore, if I succeed in getting the job, I will have to address the problems associated with climate especially taking into consideration that I would be expected to be in New York during winters.  However, it would be particularly critical if after working for sometime in New York I would be shifted to other colder areas such as Toronto or Paris. 
STRATEGIC DIRECTION
Segmentation and targeting
Following the clear analysis of the competitors key weaknesses and strength in relation to my chances of getting employed by the top four accounting firms in the world a further narrow target would be very critical to facilitate focus maintenance.  Therefore I will rest my focus on PriceWaterhousecopers and seek to meet all its demands for the new candidates requirements. PriceWaterhousecopers is one of the largest accounting firms in the Unite States as well as globally and therefore has a larger outlook compared to others that f all behind it. Compared to the other top five accounting firms, PriceWaterhousecopers has the greatest presence at the global market. Though Deloitte has a larger number of employees compared to PriceWaterhousecopers, the later presence in larger number of countries is an indication of its higher growth potential than the former. Following the above consideration, and holding to the saying that if you want to become the best you must work with the best, PriceWaterhousecopers will provide the necessary platform for higher objectivity.  
    In his review of the modern management application, New York Job Source (2009) indicates that the end results are very critical in drawing the best conclusions.  The performance of PriceWaterhousecopers therefore speaks for itself as the overall revenue continues to grow and reaching  28.1 billions by the end of year 2008. By preparing to meet the requirements and demands of the top most employers in the accounting firms, I consider myself to have noting to lose in that I will have met most of the lower level firms demands.  As a result shifting to them will mostly be effortless (New York Job Source 2009).  
Differentiating and positioning
Career managers often emphasize the need for differentiating and positioning effectively as the most critical step in facilitating an individuals final orientation towards meeting the required criteria for recruitments (Christopher and Robert, 2006 Loren et al 2009). Therefore, additions and polishing up must therefore be employed within the key outline of the prospective employer.  Therefore, it entails outshining the competitors well before time as a key guarantee towards their success during the interviews in the management.  
Notably, I will take advantage of the time lapse between now and graduating to gather some experience that can assist me to be a head of my colleagues in the job market.  Therefore, I will seek an accounting job in a local smaller organization. Though it will be at a lower scale, it will be very crucial the employers in that it indicates possible focus and commitment towards an individuals career.
In addition, further skills will be gathered by participation in different forums requiring accounting and financial services.  While providing the further needed experience, the exposure will be very critical in polishing my skills in public relations that international firms consider to be very critical.  At any single moment, New York Job Source (2009) indicate that an individual with the ability to combine professional skills with other customer services considerations always have an added advantage in meeting the established criterion. 
MARKETING STRATEGY
Target market
As indicated earlier, the target market is the top four accounting firms which where further narrowed down to PriceWaterhousecopers due to its overall good performance at the local and international level. As the target market, I will seek to overwhelmingly meet the firms requirements as a major step towards outdoing the competitors in who are also strongly repositioning themselves for the same positions.   
Product
Following my completion of GPA with Grade 3, and the experience that I will gain in the field, I have no doubt that in will be of great professional help to PriceWaterhousecopers. I will be able to conduct major auditing for the different firms according to the current demands of accounting procedures. Besides, as part of the main accounting training during my studies, I will be able to conduct effective forensic accounting to diagnose various causes of accounting errors and frauds. In future, I will be able do major auditing for larger firms and provide possible management to the organization.  
Price
To effectively offer the accounting services it is critical that the key salaries and benefits are provided. Effective remuneration acts as a key motivating factor for the employees.  I will expect the employer to offer a salary of about US  40,000 taking into consideration that indeed I do not have the necessary wide experience.  This is further within then range of the bureau of labor recommended levels for practicing accountants (Christopher and Robert, 2006). Besides, I will expect the employer to provide added training with time to keep the firm at par with modern accounting demands. However, the later will be entirely dependent in the organizations policies.  
Place
The best place for me to work in will be near my family and my home area.  However, any major town will be suitable especially the one that do not experience extreme weather conditions. By placing me closer to areas that I am familiar with, I will be able to adopt faster and therefore settle down on my professional work.
Promotion
Finally I will communicate my benefit details, personal selling, resume and networking through the internet. By assimilating the internet model, it will be possible to keep the costs at the lowest possible value while increasing the speed of response. To add to that, use of the internet is more secure and has higher levels of privacy compared to other forms of communication. In addition, Christopher and Robert (2006) indicate that it is possible send large quantities of information without altering or compromising the necessary confidentiality.