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

R. J. Briston and M. J. M. Kedslie

Accounting History Review, 1997, vol. 7, issue 2, 175-194

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.

Keywords: International Accounting; Accounting History; Professional Bodies; Accounting Education, (search for similar items in EconPapers)
Date: 1997
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Citations: View citations in EconPapers (11)

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DOI: 10.1080/095852097330702

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