Professional service firms, globalisation and the new imperialism

Abstract

Purpose – The purpose of this paper is to draw critical accounting research to ground the study of globalising of professional service firms (GPSFs) 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 GPSF-focused debates in the wider field of management and organisation studies (MOS). Design/methodology/approach – This is a desk-based study, analysing the globalisation of professional service firms through the lens of imperialism via an exploration of relevant research on the accounting profession. Findings – The analysis sheds light on the link between GPSFs and contemporary imperialism. In particular, it shows how the organisation of GPSFs (re)produces core-periphery relations in the modern world economy and how this is facilitated and reinforced by universalisation efforts on the part of the firms’ core offices. The paper also highlights the role of local professionals in both e...