haku: @indexterm MULTINATIONAL COMPANIES / yhteensä: 2251
viite: 291 / 2251
Tekijä:Barret, M.
Cooper, D.J.
Jamal, K.
Otsikko:Globalization and the coordinating of work in multinational audits
Lehti:Accounting, Organizations and Society
2005 : JAN, VOL 30:1, p. 1-24
Asiasana:Accounting
Auditing
Globalization
Multinational companies
Kieli:eng
Tiivistelmä:This article studies how the structure of globalization effects, and is impacted by, the process of coordinating multinational audit. The authors use a field study of an audit involving multiple locations to argue that the coordination of work in multinational companies links the local and the global in a dialectical manner. The findings suggest two key globalizing tendencies: the increased risk of litigation and the commercialization of the audit industry. The implications of these tendencies are discussed.
SCIMA tietueen numero: 259284
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