The impact of economic governance on the trade in accounting and audit services

dc.contributor.advisorMatthee, Marianne
dc.contributor.emailichelp@gibs.co.zaen_ZA
dc.contributor.postgraduateSerote, Paul
dc.date.accessioned2020-06-02T16:40:24Z
dc.date.available2020-06-02T16:40:24Z
dc.date.created2020
dc.date.issued2019
dc.descriptionMini Dissertation (MPhil)--University of Pretoria, 2019.en_ZA
dc.description.abstractThis study explores the impact of economic governance on the trade in accounting and audit services. A lot of research has been conducted on the trade in goods, but a lot less research on the trade in services. Similarly, as much as research on economic governance has been conducted, little research is available on the impact the rule of law, the control of corruption and the quality of institutions has on the trade in accounting and audit services in Africa. Institutional theory was used to structure the study, particularly in unpacking the importance for a country to have a well-structured institutional framework enabled by formal and informal institutions that are effective. The research comprised of semistructured interviews conducted with nine senior executives from three large firms, two mid-tier firms and the South African regulator. The study found that membership of the firms to global networks enabled them to possess the necessary systems, processes and procedures to assess and develop appropriate strategies to respond to the state of economic governance in countries they operated in, or intended to operate in. The study also established that, in arriving at the decision to enter or continue operating in a territory, firms did not only rely on the assessment of the state of economic governance, but took into account factors. The study contributes to the firms, professional bodies and regulators in the potential enhancements to processes and standards aimed at further capacitating formal institutions in creating an environment conducive to economic activity, whilst also contributing to areas where the firms can strengthen their capacity to assess and respond to the state of economic governance.en_ZA
dc.description.availabilityUnrestricteden_ZA
dc.description.degreeMPhil (International Business)en_ZA
dc.description.departmentGordon Institute of Business Science (GIBS)en_ZA
dc.identifier.citationSerote, P 2019, The impact of economic governance on the trade in accounting and audit services, MPhil (International Business) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/74838>en_ZA
dc.identifier.urihttp://hdl.handle.net/2263/74838
dc.language.isoenen_ZA
dc.publisherUniversity of Pretoria
dc.rights© 2019 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.
dc.subjectUCTDen_ZA
dc.subjectEconomic governanceen_ZA
dc.subjectinstitutionsen_ZA
dc.subjectaccountingen_ZA
dc.subjectauditen_ZA
dc.subjectAfricaen_ZA
dc.titleThe impact of economic governance on the trade in accounting and audit servicesen_ZA
dc.typeMini Dissertationen_ZA

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