ABSTRACT

The purpose of this paper is to add to existing literature on the nature of what is valued in the Big-4 accounting firms within their operations in non-Western settings, and how and why this relates to and reflects global and local influences, by investigating the situation in Lebanon within an Asian and Middle Eastern context. The paper demonstrates that the alignment of Big-4 practices with global practices is explained by the “internally constituted” historical and contextual circumstances which reflect the habitus of both locals generally, and actors who hold senior positions within the Big-4 firms. The extent of the tension or harmony between the global and the local helps explain why certain capitals are more valued in Big-4 firms within the context of emerging economies.

摘要

本文的目的是通过调查，对四大会计师事务所在非西方环境中的业务中所重视的内容的性质以及其如何以及为何与全球和当地影响相关和反映的现有文献进行补充。亚洲和中东背景下的黎巴嫩局势。本文表明，四大实践与全球实践的一致性是通过“内部构成”的历史和背景环境来解释的，这些历史和背景环境反映了当地人以及在四大公司中担任高级职位的参与者的习惯习惯。全球与本地之间的紧张或和谐程度有助于解释为什么在新兴经济体背景下四大公司的某些资本更受重视。