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Title: Globalisation and the major accounting firms
Related: Australian accounting review, Vol. 13, Issue 29, No. 1, p.27-37
DOI: 10.1111/j.1835-2561.2003.tb00217.x
Publisher: CPA Australia
Date: 2003
FoR/RFCD Code(s): 150100 Accounting, Auditing and Accountability
Author/Creator: Perera, Hector B
Author/Creator: Rahman, Asheq R
Author/Creator: Cahan, Steven F
Description: Driven mainly by deregulation and technological change, globalisation is a common tendency among firms seeking better opportunities and lower costs. This paper discusses the nature of globalisation in accounting firms, in particular the "Big 5" (the paper was written before the Big 5 became the Big 4). The firms seem to exhibit two forms of the phenomenon: establishment globalisation (spread of a firm's establishments in different locations) and product globalisation (addition of new services in a bid to extend global reach). The paper examines the effect of globalisation on the demand for accounting information and how globalisation transforms the major accounting firms.
Description: 11 page(s)
Subject Keyword: 150100 Accounting, Auditing and Accountability
Resource Type: journal article
Organisation: Macquarie University. Dept. of Accounting and Finance

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