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The internationalization of British professional accounting: the role of the examination exporting bodies

Author

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  • R. J. Briston
  • M. J. M. Kedslie

Abstract

This paper extends the seminal study of the role of the UK accounting profession undertaken by Johnson and Caygill (1971). It is argued that the influence of the British accounting profession upon overseas countries has changed significantly from the export of UK accountants to the export of examinations. This has greatly facilitated the attainment of a UK qualification by overseas nationals and thus enhanced the international influence of UK accounting principles and practices. The possible implications of this trend for importing countries are also explored. Finally, the paper discusses the impact of this new development upon the professional body which is the leading provider of overseas examinations.

Suggested Citation

  • R. J. Briston & M. J. M. Kedslie, 1997. "The internationalization of British professional accounting: the role of the examination exporting bodies," Accounting History Review, Taylor & Francis Journals, vol. 7(2), pages 175-194.
    • Handle: RePEc:taf:acbsfi:v:7:y:1997:i:2:p:175-194
    DOI: 10.1080/095852097330702
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    Citations

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    Cited by:

    1. Stephen Walker, 1999. "Introduction," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 1-6.
    2. Verma, Shraddha, 2015. "Political, economic, social and imperial influences on the establishment of the Institute of Cost and Works Accountants in India post independence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 5-22.
    3. Sana Saidi Sellami, 2008. "Les mesures du développement des cabinets d'audit internationaux : vers un élargissement du champ des mesures par le concept de légitimité," Post-Print halshs-00525969, HAL.
    4. Chris Poullaos, 2009. "Profession, race and empire: keeping the centre pure, 1921‐1927," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 429-468, March.
    5. Alan Richardson & Laura MacDonald, 2002. "Linking international business theory to accounting history: implications of the international evolution of the state and the firm for accounting history research," Accounting and Business Research, Taylor & Francis Journals, vol. 32(2), pages 67-77.
    6. Malcolm Anderson, 1998. "Accounting History Publications 1997," Accounting History Review, Taylor & Francis Journals, vol. 8(3), pages 371-382.
    7. Dragos Zelinschi, 2012. "Une loi suffit-elle ? Le mouvement des comptables roumains dans les années 1920," Post-Print hal-00691074, HAL.
    8. Bakre, Owolabi M., 2014. "Imperialism and the integration of accountancy in the Commonwealth Caribbean," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 558-575.
    9. R. H. Parker, 2001. "European languages of account," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 133-147.
    10. Golyagina, Alena & Valuckas, Danielius, 2020. "Boundary-work in management accounting: The case of hybrid professionalism," The British Accounting Review, Elsevier, vol. 52(2).
    11. Mitchell, Austin & Sikka, Prem, 2004. "Accountability of the accountancy bodies: the peculiarities of a British accountancy body," The British Accounting Review, Elsevier, vol. 36(4), pages 395-414.

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