The creation of the auditing profession in Greece

Article Abstract:

The development of the auditing profession in Greece during the period 1945-1955 is examined. It is proposed that the profession's emergence and government-sponsored form of collective action were driven primarily by the state's need to establish its authority rather than by the needs of the business community or by the profession itself. The findings of the study indicate that the Greek auditing sector emerged following the implementation of the Economic Cooperation Agreement between the country, the US and the Marshall Plan.

Greece, Accounting firms, Accounting services

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Regulation and organisation of accountants in China

Article Abstract:

There are a number of ways in which the regulation and organization of accountants in China differs from Western countries and other post-socialist countries. In many Western countries, the accounting profession has been marketed by practitioners and professional associations, with little intervention from the state. In contrast, the Chinese state is promoting public accountants. The Chinese government regards the services provided by certified accountants as vital to the construction of the socialist market economy.

China, Accountants

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The "rational" and "traditional": the regulation of accounting in the Philippines

Article Abstract:

The practice of accountancy in the Philippines is regulated by the state, through the Auditing Standards and Practices Council, the Accounting Standards Council and the Professional Regulation Commission, with the Philippine Institute of Certified Public Accountants. It is possible to raise doubts about the efficacy of this system of regulation. Indeed, it can be argued that the relative independence of profession, state and influential others cannot be taken for granted in the Philippines.

Accounting, Philippines

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