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


  • R. J. Briston
  • M. J. M. Kedslie


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.

Suggested Citation

  • R. J. Briston & M. J. M. Kedslie, 1997. "The internationalization of British professional accounting: the role of the examination exporting bodies," Accounting History Review, Taylor & Francis Journals, vol. 7(2), pages 175-194.
  • Handle: RePEc:taf:acbsfi:v:7:y:1997:i:2:p:175-194
    DOI: 10.1080/095852097330702

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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. 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.
    3. R. H. Parker, 2001. "European languages of account," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 133-147.


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