This book provides an understanding of the role of accounting services and the major multinational firms which supply them in the processes of economic expansion in the international economy and, more specifically, in the Third World. The study is unique in that it supplies both accounting and economic expertise. Special features include a discussion of the growing role and impact of various accounting consulting services. In addition, it provides an analysis of the role of technology and a discussion of accounting in the context of multinational corporations. The book also offers important insights about accounting services for policies geared to economic development.
This study will appeal to professional and academic development specialists, economists, public administration specialists concerned with Third World development, and academics and practitioners in international business and accounting.
About the Author
DAVID McKEE is Professor of Economics at Kent State University. His most recent books include Schumpeter and the Political Economy of Change (Praeger, 1991) and Development Issues in Small Island Nations (with Clement Tisdale)(Praeger, 1990).
DON E. GARNER is Professor of Accounting at California State University, Stanislaus.
Table of Contents
The Institutional Accounting Framework
The Rise of International Accounting Firms
Major International Differences in Accounting Standards
Accounting Impacts from a Corporate Context
Some Economic Considerations
International Business Services in a Developmental Context
Accounting Services and Economic Development
The Impact of Nontraditional Services
Technology and the Impact of International Accounting Firms
Implications for Developmental Policy
A General Overview of the Role of Accounting Services
The Services, the International Economy, and The Third World
Some Final Policy Reflections