The business of professional accountancy and imperial influence: Evidence from a developing country in South Asia

Sarath Ukwatte Jalathge, Prem W.S. Yapa, Mahesh Joshi

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    5 Citations (Scopus)

    Abstract

    This article examines the business of providing accountancy qualifications in South Asia and the extent of British influence on the accountancy market using the perceptions of the professional accountants in Sri Lanka. The analysis show that the British accountancy bodies have contributed to the development of accountancy in Sri Lanka and relatively equal contribution has been made by local body'the Institute of Chartered Accountants of Sri Lanka (ICASL). Results show evidence that the British influence is still substantial and continue their business as there is high demand for British accountancy qualifications irrespective of the local accounting qualifications of ICASL.
    Original languageEnglish
    Pages (from-to)146-166
    Number of pages21
    JournalJournal of Asia-Pacific Business
    Volume16
    Issue number2
    DOIs
    Publication statusPublished - Apr 2015

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