کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10436379 | 911168 | 2005 | 32 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Disciplining domestic regulation: the World Trade Organization and the market for professional services
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
This paper presents an institutional analysis of the processes underlying the globalization of professional service and labor markets. Focusing on the accountancy sector, the research documents the ongoing efforts by non-market institutions, including transnational accounting firms and industry lobbies in Europe and the US, to create a global market for accounting and auditing services under the auspices of the World Trade Organization (WTO). The research shows how international trade agreements, specifically the General Agreement on Trade in Services (GATS) and the Disciplines on Domestic Regulation in the Accountancy Sector, are being used to eliminate domestic regulations that industry views as barriers to trade and investment, such as diverse national and sub-national licensing and qualification requirements, regulations limiting scope of practice and forms of business organization, and non-harmonized technical standards. The paper discusses the implications of theses trends for the future of domestic regulation and democratic forms of economic governance.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 30, Issue 4, May 2005, Pages 299-330
Journal: Accounting, Organizations and Society - Volume 30, Issue 4, May 2005, Pages 299-330
نویسندگان
Patricia J. Arnold,