Importing accounting: the case of Trinidad and Tobago
In the period immediately following its achieving independence, Trinidad and Tobago switched from a pattern of importing British professional accountants to one of importing British professional qualifications. It was also in this period that the first professional accounting association appeared: that is, eighty years after such bodies emerged in Britain and her settler colonies. This paper seeks to explain why the achievement of political independence in Trinidad and Tobago (and perhaps in some other British non-settler colonies) signified a critical turning point in the development of a local accounting profession. The paper also explores how the history of importing accounting impacted on the contemporary organization of the profession in Trinidad and Tobago.
Volume (Year): 9 (1999)
Issue (Month): 1 ()
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- Willmott, Hugh, 1986. "Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 555-580, October.
- Auty, Richard & Gelb, Alan, 1986. "Oil windfalls in a small parliamentary democracy: Their impact on Trinidad and Tobago," World Development, Elsevier, vol. 14(9), pages 1161-1175, September.
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