| Author: | Arnold, P.J. |
| Title: | Disciplining domestic regulation: the World Trade Organization and the market for professional services |
| Journal: | Accounting, Organizations and Society
2005 : MAY, VOL. 30:4, p. 299-330 |
| Index terms: | Accounting Globalization |
| Language: | eng |
| Abstract: | This article provides an analysis of the processes underlying the globalization of professional service and labour markets, focusing on the accountancy sector. The study documents the ongoing efforts by non-market institutions, including transnational accounting firms and industry lobbies in Europe and the US, in order to create a global market for accounting and auditing services under the auspices of the World Trade Organization (WTO). |
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