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Internationalisation of Dutch Accounting Firms

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  • Keetie Sluyterman

Abstract

This article examines the choice of organisational form in Dutch accounting firms, with special focus on the Ernst & Young history of Moret. By the 1980s the dominating form for internationally operating accounting firms had become the federation, but this stage was reached after a long process of trial and error. Determining factors in the ultimate choice for the federative structure were, on the one hand, the globalisation of the economy that necessitated the service providers following their clients across borders, and, on the other hand, the stronghold of local auditors on their local market, the need for professional independence and concern about US domination in Europe. Despite the importance of technology transfer, common ownership is not the rule, but the present integration in technology, standards and products, and the sharing of increasing numbers of clients, may make the ownership issue irrelevant in practical terms.

Suggested Citation

  • Keetie Sluyterman, 1998. "Internationalisation of Dutch Accounting Firms," Business History, Taylor & Francis Journals, vol. 40(2), pages 1-21.
    • Handle: RePEc:taf:bushst:v:40:y:1998:i:2:p:1-21
    DOI: 10.1080/00076799800000166
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    Cited by:

    1. Samsonova, Anna, 2009. "Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 528-552.
    2. Rammal, Hussain G. & Rose, Elizabeth L. & Ghauri, Pervez N. & Ørberg Jensen, Peter D. & Kipping, Matthias & Petersen, Bent & Scerri, Moira, 2022. "Economic nationalism and internationalization of services: Review and research agenda," Journal of World Business, Elsevier, vol. 57(3).
    3. Malcolm Anderson, 1999. "Accounting History Publications 1998," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 375-384.

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