The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: Perceptions of accountants in Syria

Gallhofer, Sonja; Haslam, Jim; Kamla, Rania

doi:10.1016/j.cpa.2010.09.003

Cited by 64 publications

(66 citation statements)

References 35 publications

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“…Annisette, 2000) and recent decades (e.g. Caramanis, 2002;Dwyer and Roberts, 2004;Gallhofer, Haslam and Kamla, 2011;Kamla, Gallhofer and Haslam, 2012). Much can be derived from this work on the link between GPSFs and imperialism in the contemporary world economy.…”

Section: Global Accounting Firms and The New Imperialismmentioning

confidence: 99%

“…As American companies (and to a lesser extent British ones) expanded across nations in the second half of the twentieth century in an attempt to increase their scale of capital accumulation, the Big Four followed in their footsteps, offering them auditing -but also increasingly consulting -services wherever they needed them around the world. After a period of expansion into Western Europe (Baskerville and Hay, 2010;Moizer et al, 2004), the Big Four turned their attention to the Middle East (Gallhofer et al, 2011), Eastern Europe and the former communist states of the Soviet Union Mennicken, 2010;Seal, Sucher, and Zelenka, 1996) and, more recently, Asia, especially China (Gillis, 2014). The attractiveness of these "emerging markets" has been considerable and the Big Four "have made every effort to establish branches in [them], in order to support the operation of their multinational clients" (Dedoulis and Caramanis, 2007: 397-98).…”

Section: Emergence Colonialism and Beyondmentioning

confidence: 99%

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Professional service firms, globalisation and the new imperialism

Boussebaa

2015

Acc Auditing Accountability J

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Structured AbstractPurpose -This paper draws on insights from critical accounting research to ground the globalisation of professional service firms more firmly in the history and actuality of imperialism. In so doing, the paper also helps in forging a stronger connection between accounting scholarship and interdisciplinary professions-focused debates in the wider field of management and organisation studies (MOS).Design/methodology/approach -This is a desk based study of existing literature on the globalisation of professional service firms analysed through the lens of imperialism via an exploration of relevant research on the accounting profession.Findings -The analysis reveals rich insights into the workings and impact of imperialism that can usefully be drawn on to better inform our understanding of globalisation in the professional services sector and, in particular, to develop existing interdisciplinary debates on the relationship between the professions and institutions at the global level.Research limitations/implications -The implications of this paper are that the nature of professional services firms (and the professions more generally) is further illuminated, especially their role in (re)producing imperialism in a supposedly post-national and postcolonial world. Further, the paper opens new avenues for future research on the relationship between professional service firms, globalisation and contemporary imperialism.Originality/value -This is the first attempt to draw together critical accounting studies of globalisation with research on the globalisation of professional service firms in the generalist field of MOS. In so doing, it contributes to a cross-fertilization of the two fields and helps in making the former more central to ongoing debates in the latter. The paper also contributes to the emerging body of postcolonial theorising in MOS by shedding light on the role of professional service firms in (re)producing imperialism in the modern world economy.

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Section: Global Accounting Firms and The New Imperialismmentioning

confidence: 99%

Section: Emergence Colonialism and Beyondmentioning

confidence: 99%

Professional service firms, globalisation and the new imperialism

Boussebaa

2015

Acc Auditing Accountability J

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“…Syrian accountants perceived globalisation and AISs as Anglo-American and imperialistic, a threat to the Syrian accounting profession and local jobs, and they anticipated problems in adopting and enforcing IASs without better training, but they believed globalisation could better their lives and the profession (Gallhofer et al, 2011). Elsewhere, studies suggest that universal standards usher in global capitalism with adverse consequences for DCs (Briston, 1978;Perera, 1989).…”

Section: International Accounting Standards Transnational Institutiomentioning

confidence: 99%

Globalisation, accounting and developing countries

Hopper

Lassou

Soobaroyen

2017

Critical Perspectives on Accounting

221

357

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Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across Northern developed countries and Southern developing countries (DCs). This paper reviews contributions on globalisation and its influence on accounting in DCs, and identifies important research gaps. It examines the role of accounting in changing development policies, from state capitalism through neo-liberal market-based to good-governance policies. It then considers specific accounting issues, namely the diffusion of International Accounting Standards (now International Financial Reporting Standards) and how they promote global neo-liberalism; the development of the accounting profession in DCs in the face of competition from Northern global accounting firms and professional associations; accounting issues in state-owned organisations, and privatised and multinational corporations; government accounting reforms and the resurrection of the state in DCs; social and environmental accounting issues; and the rise of non-governmental organisations and their accounting and accountability. The discussion and conclusions reflect on achievements to date and important areas requiring further development.

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“…The interviewees were asked on CSR towards stakeholder accountability as well as their expectations for its future development and implementation. Open communications between the interviewer and interviewee arguably helps sharing views if they are from the same cultural background (Belal and Owen 2007) and allows gaining insights beyond western -centric perspective (Gallhofer et al 2011). The interview questions broadly covered the following areas: stakeholders' perceptions on corporate inspiration of CSR, views/demand for CSR, expectations of stakeholders for future development of CSR, and nature of stakeholder engagement with companies.…”

Section: Insert Table I Herementioning

confidence: 99%

Corporate social reporting (CSR) and stakeholder accountability in Bangladesh

Hossain

Alam

2016

IJAIM

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Findings-the empirical evidence shows that there is a need for a stand-alone mandatory CSR to achieve stakeholder accountability. It also shows that there are demands from 'stakeholders to right to know' about the company's social and environmental performance along with stakeholder engagements. There is a perceived demand for administrative reform along with institutional supports that can contribute to the CSR development in Bangladesh. These administrative reforms would encourage transparent corporate social and environmental practices. Given the socio-economic and vulnerable environmental conditions of Bangladesh, stakeholders in this study suggested contextually relevant CSR guidelines towards greater accountability.Research limitations/implications-This paper is one of the few engagements based studies which explore the perceptions of less economically powerful stakeholders towards CSR developments in an emerging economy, Bangladesh. The findings of this study using the theoretical lens of accountability with administrative and institutional reforms, leads us to conclude that companies in Bangladesh have low level of CSR towards stakeholder accountability and stakeholder engagements.Originality/value-The paper contributes to the CSR literature by highlighting the needs of CSR from the stakeholder's accountability perspective.

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The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: Perceptions of accountants in Syria

Cited by 64 publications

References 35 publications

Professional service firms, globalisation and the new imperialism

Professional service firms, globalisation and the new imperialism

Globalisation, accounting and developing countries

Corporate social reporting (CSR) and stakeholder accountability in Bangladesh

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