메뉴 건너뛰기




Volumn 30, Issue 4, 2005, Pages 299-330

Disciplining domestic regulation: The World Trade Organization and the market for professional services

Author keywords

[No Author keywords available]

Indexed keywords


EID: 11244286565     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2004.04.001     Document Type: Article
Times cited : (160)

References (58)
  • 2
    • 0034288748 scopus 로고    scopus 로고
    • Imperialism and the professions: The education and certification of accountants in Trinidad and Tobago
    • Annisette M. Imperialism and the professions: The education and certification of accountants in Trinidad and Tobago Accounting, Organizations and Society 25 7 2000 631-659
    • (2000) Accounting, Organizations and Society , vol.25 , Issue.7 , pp. 631-659
    • Annisette, M.1
  • 3
    • 0347889057 scopus 로고
    • Changing management control strategies: The role of competition between accountancy and other organisational professions
    • Armstrong P. Changing management control strategies: The role of competition between accountancy and other organisational professions Accounting, Organizations and Society 10 2 1985 129-148
    • (1985) Accounting, Organizations and Society , vol.10 , Issue.2 , pp. 129-148
    • Armstrong, P.1
  • 4
    • 18044367892 scopus 로고    scopus 로고
    • Globalization and the state-profession relationship: The case of the Bank of Credit and Commerce International
    • Arnold P.J. Sikka P. Globalization and the state-profession relationship: The case of the Bank of Credit and Commerce International Accounting, Organizations and Society 26 6 2001 475-499
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.6 , pp. 475-499
    • Arnold, P.J.1    Sikka, P.2
  • 5
    • 0003602892 scopus 로고    scopus 로고
    • Global showdown: How the new activists are fighting global corporate rule
    • Toronto: Stoddart Publishing Co
    • Barlow M. Clarke T. Global showdown: How the new activists are fighting global corporate rule 2001 Stoddart Publishing Co Toronto
    • (2001)
    • Barlow, M.1    Clarke, T.2
  • 6
    • 11244325621 scopus 로고    scopus 로고
    • Canadian Bar Association November Submission to the House of Commons Subcommittee on International Trade, Trade Disputes and Investment on The General Agreement on Trade in Services and the legal profession: The accountancy disciplines as a model for the legal profession
    • Canadian Bar Association (2000). Submission to the House of Commons Subcommittee on International Trade, Trade Disputes and Investment on The General Agreement on Trade in Services and the legal profession: The accountancy disciplines as a model for the legal profession, November
    • (2000)
  • 7
    • 0033114360 scopus 로고    scopus 로고
    • International accounting firms versus indigenous auditors: Intra-professional conflict in the Greek auditing profession, 1990-1993
    • Caramanis C. International accounting firms versus indigenous auditors: Intra-professional conflict in the Greek auditing profession, 1990-1993 Critical Perspectives on Accounting 10 2 1999 153-198
    • (1999) Critical Perspectives on Accounting , vol.10 , Issue.2 , pp. 153-198
    • Caramanis, C.1
  • 8
    • 0036192821 scopus 로고    scopus 로고
    • The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'
    • Caramanis C. The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation' Accounting, Organizations and Society 27 4/5 2002 379-408
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.4-5 , pp. 379-408
    • Caramanis, C.1
  • 9
    • 0001299205 scopus 로고    scopus 로고
    • The dynamics of closure amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 186-1903
    • Chau W.F. Poullaos C. The dynamics of closure amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 186-1903 Accounting, Organizations and Society 23 2 1998 155-188
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.2 , pp. 155-188
    • Chau, W.F.1    Poullaos, C.2
  • 10
    • 0036192757 scopus 로고    scopus 로고
    • The Empire Strikes Back? An exploration of center-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907
    • Chau W.F. Poullaos C. The Empire Strikes Back? An exploration of center-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907 Accounting, Organizations and Society 27 4/5 2002 409-446
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.4-5 , pp. 409-446
    • Chau, W.F.1    Poullaos, C.2
  • 11
    • 0032116583 scopus 로고    scopus 로고
    • Globalization and nationalism in a multinational accounting firm: The case of opening markets in Eastern Europe
    • Cooper D.J. Greenwood R. Hinings B. Brown J.L. Globalization and nationalism in a multinational accounting firm: The case of opening markets in Eastern Europe Accounting, Organizations and Society 23 5/6 1998 531-548
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.5-6 , pp. 531-548
    • Cooper, D.J.1    Greenwood, R.2    Hinings, B.3    Brown, J.L.4
  • 12
    • 0037403794 scopus 로고    scopus 로고
    • Jurisdictional disputes over professional work: The institutionalization of the global knowledge expert
    • Covaleski M.A. Dirsmith M.W. Rittenberg L. Jurisdictional disputes over professional work: The institutionalization of the global knowledge expert Accounting, Organizations and Society 28 4 2003 323-356
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.4 , pp. 323-356
    • Covaleski, M.A.1    Dirsmith, M.W.2    Rittenberg, L.3
  • 13
    • 11244270224 scopus 로고    scopus 로고
    • GATS - Where next?
    • de Bruijn W. GATS - Where next? Accountancy 122 1264 1998 68
    • (1998) Accountancy , vol.122 , Issue.1264 , pp. 68
    • de Bruijn, W.1
  • 14
    • 0003032099 scopus 로고
    • "Turf battles" or "class struggles": The internationalization of the market for expertise in the "professional society"
    • Dezalay Y. "Turf battles" or "class struggles": The internationalization of the market for expertise in the "professional society" Accounting, Organizations and Society 20 5 1995 331-334
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.5 , pp. 331-334
    • Dezalay, Y.1
  • 15
    • 33751515498 scopus 로고    scopus 로고
    • TACD background paper on trade in services
    • Prepared for the Trans Atlantic Consumer Dialogue, October 2002
    • Gould, E. (2002). TACD background paper on trade in services. Prepared for the Trans Atlantic Consumer Dialogue, October 2002
    • (2002)
    • Gould, E.1
  • 16
    • 11244323375 scopus 로고    scopus 로고
    • Update on the GATS negotiations: A background paper for TACD
    • January 2004
    • Gould, E. (2004). Update on the GATS negotiations: A background paper for TACD, January 2004
    • (2004)
    • Gould, E.1
  • 18
    • 84936824352 scopus 로고
    • Economic action and social structure: The problem of embeddedness
    • Granovetter M. Economic action and social structure: The problem of embeddedness American Journal of Sociology 91 1985 481-510
    • (1985) American Journal of Sociology , vol.91 , pp. 481-510
    • Granovetter, M.1
  • 19
    • 44949091355 scopus 로고    scopus 로고
    • Empire
    • Cambridge, MA: Harvard University Press
    • Hardt M. Negri A. Empire 2000 Harvard University Press Cambridge, MA
    • (2000)
    • Hardt, M.1    Negri, A.2
  • 20
    • 11244256408 scopus 로고    scopus 로고
    • May 9 Remarks at the Hong Kong Coalition of Service Industries' (HKCSI) seminar on General Agreement on Trade in Services
    • Heeter, C. P. (1996). Remarks at the Hong Kong Coalition of Service Industries' (HKCSI) seminar on General Agreement on Trade in Services, May 9
    • (1996)
    • Heeter, C.P.1
  • 21
    • 11244303471 scopus 로고
    • Why we can't let GATT die
    • Hegarty J. Why we can't let GATT die Journal of Accountancy 171 4 1991 74-77
    • (1991) Journal of Accountancy , vol.171 , Issue.4 , pp. 74-77
    • Hegarty, J.1
  • 22
    • 11244349655 scopus 로고
    • Profession presses for GATT action
    • Hegarty J. Profession presses for GATT action Accountancy 112 1199 1993 74
    • (1993) Accountancy , vol.112 , Issue.1199 , pp. 74
    • Hegarty, J.1
  • 23
    • 11244333059 scopus 로고
    • GATS: A chance to take the lead
    • Hegarty J. GATS: A chance to take the lead Accountancy 113 1206 1994 72-73
    • (1994) Accountancy , vol.113 , Issue.1206 , pp. 72-73
    • Hegarty, J.1
  • 24
    • 0008730903 scopus 로고    scopus 로고
    • Accounting for the global economy: Is national regulation doomed to disappear?
    • Hegarty J. Accounting for the global economy: Is national regulation doomed to disappear? Accounting Horizons 11 4 1997 75-90
    • (1997) Accounting Horizons , vol.11 , Issue.4 , pp. 75-90
    • Hegarty, J.1
  • 25
    • 0004153042 scopus 로고
    • The commercialisation of accountancy: Flexible accumulation and the transformation of the service class
    • London: Macmillan
    • Hanlon G. The commercialisation of accountancy: Flexible accumulation and the transformation of the service class 1994 Macmillan London
    • (1994)
    • Hanlon, G.1
  • 26
    • 0033110674 scopus 로고    scopus 로고
    • International professional labour markets and the narratives of accountants
    • Hanlon G. International professional labour markets and the narratives of accountants Critical Perspectives on Accounting 10 2 1999 199-222
    • (1999) Critical Perspectives on Accounting , vol.10 , Issue.2 , pp. 199-222
    • Hanlon, G.1
  • 27
    • 0003872084 scopus 로고    scopus 로고
    • Globalization in question: The international economy and the possibility of governance
    • Cambridge: Polity Press
    • Hirst P. Thompson G. Globalization in question: The international economy and the possibility of governance 1996 Polity Press Cambridge
    • (1996)
    • Hirst, P.1    Thompson, G.2
  • 28
    • 11244262308 scopus 로고    scopus 로고
    • Internationalising international accounting research
    • Hopwood A.G. Internationalising international accounting research Accounting, Organizations and Society 22 8 1997 iii-iv
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.8
    • Hopwood, A.G.1
  • 29
    • 11244328869 scopus 로고    scopus 로고
    • IFAC welcomes WTO's rules for accountancy sector
    • IFAC welcomes WTO's rules for accountancy sector Management Accounting 77 3 1999 11
    • (1999) Management Accounting , vol.77 , Issue.3 , pp. 11
  • 30
    • 11244319298 scopus 로고    scopus 로고
    • International Financial Services, London (IFAL). October 2003. Available at www.ifsl.org.uk/uploads/CBS_Accountancy_Brief_2003.pdf
    • International Financial Services, London (IFAL). (2003). Accounting Services Update: City Business Series, October 2003. Available at www.ifsl.org.uk/uploads/CBS_Accountancy_Brief_2003.pdf
    • (2003) Accounting Services Update: City Business Series
  • 31
    • 0008659114 scopus 로고
    • Imperialism and the professions: Notes on the development of professional occupations in Britain's colonies and the new states
    • P. Halmos (Ed.), Sociological review monograph Cambridge: Cambridge University Press
    • Johnson T.J. Imperialism and the professions: Notes on the development of professional occupations in Britain's colonies and the new states. In: Halmos P. (Ed.). Professions and social change Sociological review monograph Vol. 20 1973 186-208 Cambridge University Press Cambridge
    • (1973) Professions and Social Change , vol.20 , pp. 186-208
    • Johnson, T.J.1
  • 32
    • 0003787506 scopus 로고
    • Governing the global economy: International finance and the state
    • Cambridge, MA: Harvard University Press
    • Kapstein E.B. Governing the global economy: International finance and the state 1994 Harvard University Press Cambridge, MA
    • (1994)
    • Kapstein, E.B.1
  • 33
    • 11244324690 scopus 로고    scopus 로고
    • Second guessing national level policy choices: Necessity, proportionality and balance in WTO service negotiations
    • Center for International Environmental Law, August
    • Kennett M. Neumann J. & Türk E. (2003). Second guessing national level policy choices: Necessity, proportionality and balance in WTO service negotiations. Center for International Environmental Law, August 2003
    • (2003)
    • Kennett, M.1    Neumann, J.2    Türk, E.3
  • 34
    • 0004288366 scopus 로고
    • The rise of professionalism
    • California: University of California Press
    • Larson M. The rise of professionalism 1977 University of California Press California
    • (1977)
    • Larson, M.1
  • 35
    • 0347594953 scopus 로고    scopus 로고
    • Open Services Markets Matter
    • OECD (2001). Working Party of the Trade Committee. September 3, TD/TC/WP(2001)24/PART1/REV1
    • OECD (2001). Working Party of the Trade Committee. Open Services Markets Matter. September 3, TD/TC/WP(2001)24/PART1/REV1
    • (2001)
  • 36
    • 84970268741 scopus 로고
    • The antecedents of deinstitutionalization
    • Oliver C. The antecedents of deinstitutionalization Organisation Studies 13 4 1992 563-588
    • (1992) Organisation Studies , vol.13 , Issue.4 , pp. 563-588
    • Oliver, C.1
  • 37
    • 0004327857 scopus 로고
    • The great transformation
    • Boston: Beacon Press
    • Polanyi K. The great transformation 1944 Beacon Press Boston
    • (1944)
    • Polanyi, K.1
  • 38
    • 0034627257 scopus 로고    scopus 로고
    • Rewriting the regulations: How the World Trade Organization could accelerate privatization in the health-care system
    • Pollack A.M. Price D. Rewriting the regulations: How the World Trade Organization could accelerate privatization in the health-care system The Lancet 356 9246 2000 1995-2000
    • (2000) The Lancet , vol.356 , Issue.9246 , pp. 1995-2000
    • Pollack, A.M.1    Price, D.2
  • 39
    • 32144459440 scopus 로고    scopus 로고
    • Accountable governance in the era of globalization: The WTO, NAFTA and International Harmonization
    • Public Citizen Washington, DC: Public Citizen, Global Trade Watch
    • Public Citizen Accountable governance in the era of globalization: The WTO, NAFTA and International Harmonization 2000 Public Citizen, Global Trade Watch Washington, DC
    • (2000)
  • 40
    • 0348043506 scopus 로고    scopus 로고
    • Promoting international trade in services: A priority for Europe
    • Roberts C. Promoting international trade in services: A priority for Europe European Business Journal 12 4 2000 199-206
    • (2000) European Business Journal , vol.12 , Issue.4 , pp. 199-206
    • Roberts, C.1
  • 41
    • 0003251306 scopus 로고
    • Introduction
    • T. Banuri, J.B. Schor (Eds.), Oxford: Claredon Press
    • Schor J.B. Introduction. In: Banuri T. Schor J.B. (Eds.). Financial openness and national autonomy 1992 1-14 Claredon Press Oxford
    • (1992) Financial Openness and National Autonomy , pp. 1-14
    • Schor, J.B.1
  • 43
    • 0003743419 scopus 로고    scopus 로고
    • GATS: How the World Trade Organization's new "services" negotiations threaten democracy
    • Ottawa: Canadian Center for Policy Alternatives
    • Sinclair S. GATS: How the World Trade Organization's new "services" negotiations threaten democracy 2000 Canadian Center for Policy Alternatives Ottawa
    • (2000)
    • Sinclair, S.1
  • 47
    • 0007529576 scopus 로고    scopus 로고
    • Public power beyond the nation-state
    • R. Boyer, D. Drache (Eds.), London: Routledge
    • Streeck W. Public power beyond the nation-state. In: Boyer R. Drache D. (Ed.). States against markets 1996 299-315 Routledge London
    • (1996) States Against Markets , pp. 299-315
    • Streeck, W.1
  • 48
    • 11244265830 scopus 로고    scopus 로고
    • GATS' applicability to transnational lawyering and its potential impact on U.S. state regulation of lawyers
    • Issue
    • Terry L. GATS' applicability to transnational lawyering and its potential impact on U.S. state regulation of lawyers Vanderbilt Journal of Transnational Law 34 Issue 2001 989-1096
    • (2001) Vanderbilt Journal of Transnational Law , vol.34 , pp. 989-1096
    • Terry, L.1
  • 49
    • 2942662163 scopus 로고    scopus 로고
    • Beyond the Brilovian critique: Traditional vs. organic intellectuals in critical accounting research
    • Tinker T. Beyond the Brilovian critique: Traditional vs. organic intellectuals in critical accounting research Accounting and the Public Interest 2 2002 68-87
    • (2002) Accounting and the Public Interest , vol.2 , pp. 68-87
    • Tinker, T.1
  • 50
    • 0001386056 scopus 로고    scopus 로고
    • The instiutionalization of institutional theory
    • C. Hardy, S. Clegg, W. Nord (Eds.), London: Sage
    • Tolbert P.S. Zucker L.G. The instiutionalization of institutional theory. In: Hardy C. Clegg S. Nord W. (Eds.). The handbook of organization studies 1996 175-190 Sage London
    • (1996) The Handbook of Organization Studies , pp. 175-190
    • Tolbert, P.S.1    Zucker, L.G.2
  • 51
    • 11244309255 scopus 로고    scopus 로고
    • Regulatory reform and the trade liberalization in services: The benefits and limitations of strengthened GATS rules - Accountancy services
    • OECD-World Bank Services Experts Meeting, Paris, 4-5 March
    • Trolliet C. & Hegarty J. (2002). Regulatory reform and the trade liberalization in services: The benefits and limitations of strengthened GATS rules - Accountancy services. In OECD-World Bank Services Experts Meeting, Paris, 4-5 March
    • (2002)
    • Trolliet, C.1    Hegarty, J.2
  • 52
    • 11244349656 scopus 로고    scopus 로고
    • The United States of America-Initial offer
    • USTR. 31 March 2003 Available at
    • USTR. (2003). The United States of America-Initial offer, 31 March 2003 (pp. 33). Available at http://www.ustr.gov/sectors/services/2003-03-31-consolidated_offer.pdf
    • (2003) , pp. 33
  • 53
    • 0003692186 scopus 로고    scopus 로고
    • Whose trade organization?
    • Washington, DC: Public Citizen
    • Wallach L. Sforza M. Whose trade organization? 1999 Public Citizen Washington, DC
    • (1999)
    • Wallach, L.1    Sforza, M.2
  • 54
    • 84895668007 scopus 로고    scopus 로고
    • Reducing the barriers to international trade in accounting services: Why it matters, and the road ahead
    • Presented at the conference on Service 2000: New Directions in Services Trade Liberalization, Washington, DC, June 1-2, and at the American Enterprise Institute, Washington, DC, October 5
    • White L. J. (1999). Reducing the barriers to international trade in accounting services: Why it matters, and the road ahead. Presented at the conference on Service 2000: New Directions in Services Trade Liberalization, Washington, DC, June 1-2, and at the American Enterprise Institute, Washington, DC, October 5
    • (1999)
    • White, L.J.1
  • 57
    • 11244339623 scopus 로고    scopus 로고
    • WTO's 'weak tea'
    • WTO's 'weak tea', (1998). Accountancy, 121(1256), 8
    • (1998) Accountancy , vol.121 , Issue.1256 , pp. 8
  • 58
    • 0003685080 scopus 로고
    • Structures of capital: The social organization of the economy
    • Cambridge: Cambridge University Press
    • Zukin S. DiMaggio P. Structures of capital: The social organization of the economy 1990 Cambridge University Press Cambridge
    • (1990)
    • Zukin, S.1    DiMaggio, P.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.