An historical perspective on mergers and acquisitions by major US accounting firms

Autor: Charles W. Wootton, Carol J. Normand, Carel M. Wolk
Rok vydání: 2003
Předmět:
Zdroj: Accounting History. 8:25-60
ISSN: 1749-3374
1032-3732
DOI: 10.1177/103237320300800103
Popis: This study presents an historical perspective on mergers and acquisitions by major US accounting firms throughout the twentieth century with special emphasis placed on such activity during the last fifty years of this period. The focus of this perspective is: (1) the importance of mergers and acquisitions in the formation and growth of major accounting firms; (2) the relationship between the internationalisation of trade and the internationalisation of major accounting firms; and (3) the ways in which accounting firms have used mergers as a response to an increasingly competitive environment.
Databáze: OpenAIRE