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INTERNATIONAL ACCOUNTING FIRMS VERSUS INDIGENOUS AUDITORS: INTRA-PROFESSIONAL CONFLICT IN THE GREEK AUDITING PROFESSION, 1990-1993
Institution:1. Department of Political Science, Tel Aviv University, Tel Aviv 69978, Israel;2. Hadassah Medical Organization School of Public Health, The Hebrew University of Jerusalem, Jerusalem 91120, Israel;1. Department of Health Services Research, Faculty of Health, Medicine and Life Sciences, Maastricht University, Duboisdomein 30, 6229 GT, Maastricht, the Netherlands;2. Department of Organization and Strategy, School of Business and Economics, Maastricht University, Tongersestraat 53, 6211 LM, Maastricht, the Netherlands;1. de Monfort University, UK;2. Westminster University, UK;3. University of Sussex, UK
Abstract:Jurisdictional claims over statutory audits in Greece have prompted a sustained and bitter intraprofessional conflict spanning the last 30 years. This paper examines a major episode during the climax of the struggle in the early 1990s. The main rival camps were a group of indigenous auditors—who had the legal monopoly of practice—and local branches of international accounting firms—who were excluded from the market for statutory audits. The latter fought for reform. The conflict took place against the backdrop of advancing neoliberal discourses within government stimulated by a desire for greater political and economic integration within the European Union and world-wide. The struggle ended victoriously for the international accounting firms, culminating in the “liberalisation” of the Greek auditing profession in 1992. The paper analyses the state-profession axis to expose the allegiances of conflicting professional groups to major political parties, as they strove to win vital political support to attack or defend contested territories. Of particular interest is the complex political manoeuvring employed by the government in order to grant international accountants easy access to the market for statutory audits. A secondary objective is to offer insights into the factors and conditions that precipitated and enabled a radical reform of the institution of Greek auditing. For example, the quest for the “liberalisation” was eagerly supported by the Confederation of Greek Industries. In addition, representative organisations of the international accountancy profession showed unreserved allegiance to international accounting firms and became actively involved in the conflict. Overall, the analysis shows that the structure of the auditing profession in Greece is the outcome of a dynamic interplay of economic, social, and political forces at both the national and the international level. Within these various interests, state agencies and professional groups play a prominent role.
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