Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago

被引：140

作者：

Annisette, M ^{[1
]}

机构：

[1] Univ Carlos III Madrid, Dept Business Adm, E-28903 Getafe, Madrid, Spain

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 2000年 / 25卷 / 07期

关键词：

D O I：

10.1016/S0361-3682(99)00061-6

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

By locating professionalisation within the wider context of imperialism. this paper seeks to understand and explain the dominance of the British-based Association of Chartered Certified Accountants (ACCA) in the education and certification of professional accountants in Trinidad and Tobago (T&T) - an erstwhile British colony. The paper illustrates how the interests of a UK-based accountancy institution intermeshed with those of the local accounting elite to subvert the nationalistic goal of indigenizing accountancy training in T&T. This intermeshing of the indigenous and the external constitutes the 'internal logic of imperialism' [Galtung, J. (1971). A structural theory of imperialism. Journal of Peace Research, 81-1 17] and is the source of its perpetuation after empire. (C) 2000 Elsevier Science Ltd. All rights reserved.

引用

页码：631 / 659

页数：29