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| Author: | Briston, R. J. Kedslie, M. J. M. |
| Title: | The internationalization of British professional accounting: The role of the examination exporting bodies |
| Journal: | Accounting, Business and Financial History
1997 : JUL, VOl. 7:2, p. 175-194 |
| Index terms: | INTERNATIONAL ACCOUNTING ACCOUNTING HISTORY ACCOUNTING EDUCATION UNITED KINGDOM INTERNATIONALIZATION |
| Language: | eng |
| Abstract: | This paper is to extend the arguments of the seminal study of the international role of the UK accounting profession. The paper describes the increasing internationalization of some professional accounting bodies. It is argued that the influence of the British accounting profession upon overseas countries has changed from the export of UK accountants to the export of examinations. The paper questions whether this development is necessary. The evidence is based on an analysis of the membership statistics of the major professional accounting bodies during the 1985-1995 period. |
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