The internationalization of British professional accounting: the role of the examination exporting bodies
AbstractThis 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal Accounting History Review.
Volume (Year): 7 (1997)
Issue (Month): 2 ()
Contact details of provider:
Web page: http://www.tandfonline.com/RABF21
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- 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.
- Malcolm Anderson, 1998. "Accounting History Publications 1997," Accounting History Review, Taylor & Francis Journals, vol. 8(3), pages 371-382.
- R. H. Parker, 2001. "European languages of account," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 133-147.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty).
If references are entirely missing, you can add them using this form.