Internationalisation of Dutch Accounting Firms

Keetie Sluyterman

Business History, 1998, vol. 40, issue 2, 1-21

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.

Date: 1998
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DOI: 10.1080/00076799800000166

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