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The internationalization of British professional accounting: the role of the examination exporting bodies


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  • R. J. Briston
  • M. J. M. Kedslie
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    This paper extends the seminal study of the role of the UK accounting profession undertaken by Johnson and Caygill (1971). It is argued that the influence of the British accounting profession upon overseas countries has changed significantly from the export of UK accountants to the export of examinations. This has greatly facilitated the attainment of a UK qualification by overseas nationals and thus enhanced the international influence of UK accounting principles and practices. The possible implications of this trend for importing countries are also explored. Finally, the paper discusses the impact of this new development upon the professional body which is the leading provider of overseas examinations.

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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal Accounting History Review.

    Volume (Year): 7 (1997)
    Issue (Month): 2 ()
    Pages: 175-194

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    Handle: RePEc:taf:acbsfi:v:7:y:1997:i:2:p:175-194

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    Keywords: International Accounting; Accounting History; Professional Bodies; Accounting Education;


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    Cited by:
    1. Malcolm Anderson, 1998. "Accounting History Publications 1997," Accounting History Review, Taylor & Francis Journals, vol. 8(3), pages 371-382.
    2. R. H. Parker, 2001. "European languages of account," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 133-147.
    3. Sana Saidi Sellami, 2008. "Les mesures du développement des cabinets d'audit internationaux : vers un élargissement du champ des mesures par le concept de légitimité," Post-Print halshs-00525969, HAL.


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