This paper examines the role of large accounting firms in the emergence of a transnational regulatory field in professional services. We use neo-institutional theory to illuminate the process by which new fields are created. We observe a shift in the structural boundaries of professional...

Looks at how one large international accounting organization, discussed under a pseudonym, has responded to competition on a global scale, focusing on its organizational structure and alliance strategies. Offers a review of recent research which examines strategic alliances and joint ventures....

The paper examines the stated reasons for recent mergers between members of the (former) Big Eight accounting firms. The reasons are expressed in terms of hypotheses about the perceived advantages of very large size and the hypotheses are tested using 1986-9 data from the top 1000 Canadian...

As major multinationals involved in global expansion, the Big Six are investing in new markets throughout those parts of the world where they believe they can make money. This paper presents a detailed case of how one of the Big Six invested in the former Soviet Union, as it moved towards...