Journal ArticleOpen Access
The Big 4 in Bangladesh: caught between the global and the local
Author Affiliations
Aston University, University of Warwick, University of Edinburgh, Newcastle University
Published InAccounting Auditing & Accountability Journal
Year2017
Citations46
Abstract
Purpose The purpose of this paper is to explore the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which global professional service firms (GPSFs) can be thought of as being genuinely “global”. Design/methodology/approach Interviews were undertaken with the vast majority of Big 4 partners in Bangladesh. These interviews explored a number of themes related to the professional service work context in Bangladesh and the relationship between local and global firms. Findings The central finding of this paper is that although the Big 4 have a long-established presence in Bangladesh, local societal factors heavily influence the realities of work for accountants there. In most cases the Big 4 firms establish correspondent firms (instead…
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