Accounting Services and Growth in Small Economies: Evidence from the Caribbean Basin

by Don E. Garner, David L. McKee, Yosra AbuAmara McKee

Overview

The Caribbean basin region has experienced many economic changes in the new global environment. The islands' business enterprises must function effectively if they are to improve the commercial position of the region's individual economies. This book examines the role producer services, specifically the major accounting firms, play in the sustainability and expansion of the Caribbean basin economies.

The first part establishes the frame of reference for the book. A specific and detailed review of accounting services provided throughout the region follows. The third chapter describes the legal and institutional parameters facing accounting practice in the basin. The last section summarizes the general roles of services as they grow and change as well as the economic impact of accounting services.

Product Details

ISBN-13:	9781567201383
Publisher:	Bloomsbury Academic
Publication date:	02/24/1998
Pages:	184
Product dimensions:	6.00(w) x 9.00(h) x 0.56(d)

About the Author

David L. McKee is Professor of Economics at Kent State University. A specialist in economic development and regional economics, he is the author of numerous books, including Accounting Services, the International Economy, and Third World Development (Praeger, 1992) and Accounting Services, Growth, and Change in the Pacific Basin (Quorum, 1996), both with Don E. Garner.

Don E. Garner is Professor and Chair of the Department of Accounting at California State University, Stanislaus. He is a certified public accountant and a certified internal auditor as well as a specialist in auditing and accounting theory.

Yosra AbuAmara McKee, PhD, is a member of a statewide research team funded by the Ohio Urban Universities Program. She is also co-author of Beyond Edge Cities (1997).

Table of Contents

Introduction
The General Frame of Reference
International Services as Facilitators
Services, External Linkages and Growth
Some Specifics on Accounting Services
The Role of Accounting Services in the Caribbean Basin
The Accounting Firms in the Commonwealth Caribbean
The Firms Selected in French and Dutch Jurisdictions
The Firms in the Spanish Caribbean
Legal and Institutional Parameters for Accounting Practices
Selected Accounting Environments in the Commonwealth Caribbean
Accounting Environments in Small Caribbean Economies
Accounting and Reporting in Selected Spanish-Speaking Jurisdictions
Implications for Growth and Change in the Caribbean Basin
Caribbean Basin
A Summary of Institutional Specifics
An Overview of Services in the Process of Growth and Change
Economic Impacts from Accounting Services in the Caribbean Basin Region
Bibliography
Index

Editorial Reviews

Addresses the role played by producer services in general and by major accounting firms in the sustainability and expansion of the economies of the Caribbean Basin. Part I overviews functions performed by business-related services in the global economy, and Part II gives a detailed review of accounting services as they are being provided throughout the region. Part III describes legal and institutional parameters facing accounting practice in the region, focusing on jurisdictions where the activities of firms seem most in evidence. Part IV reviews legal and institutional climates facing the subgroupings of economies discussed and assesses potential for growth. Annotation c. by Book News, Inc., Portland, Or.

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