Globalisation and the major accounting firms

Hector B. Perera, Asheq R. Rahman, Steven F. Cahan

Research output: Contribution to journalArticlepeer-review

15 Citations (Scopus)


Driven mainly by deregulation and technological change, globalisation is a common tendency among firms seeking better opportunities and lower costs. This paper discusses the nature of globalisation in accounting firms, in particular the "Big 5" (the paper was written before the Big 5 became the Big 4). The firms seem to exhibit two forms of the phenomenon: establishment globalisation (spread of a firm's establishments in different locations) and product globalisation (addition of new services in a bid to extend global reach). The paper examines the effect of globalisation on the demand for accounting information and how globalisation transforms the major accounting firms.
Original languageEnglish
Pages (from-to)27-37
Number of pages11
JournalAustralian Accounting Review
Issue number29
Publication statusPublished - 2003
Externally publishedYes

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