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会计师事务所国际化的驱动机制:一个分析框架与案例研究 被引量：1

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摘要 随着我国对外投资进入"新常态",作为提供先行专业服务的会计师事务所国际化显得日益迫切而重要。本文针对现有转型经济环境下会计师事务所国际化研究的不足,基于企业资源理论,结合会计师事务所特征属性,演绎出会计师事务所国际化的驱动资源和能力,并运用多案例研究方法,探讨会计师事务所国际化的驱动机制。
作者 黄益雄 李长爱
机构地区 湖北经济学院会计学院 湖北会计发展研究中心
出处 《中国注册会计师》 北大核心 2016年第3期56-61,共6页 The Chinese Certified Public Accountant
基金 湖北省教育厅科研计划项目(cxy201501) 湖北经济学院青年基金项目(XJ201304)的资助
关键词 驱动机制 国际化 会计师事务所
分类号 F233 [经济管理—会计学]
  • 相关文献

参考文献11

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二级参考文献42

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共引文献50

同被引文献40

  • 1仲秋节.“后天健”时代本土会计师事务所国际化战略探讨[J].广西社会科学,2007(1):60-63. 被引量：6
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  • 3毛育晖.中国会计师事务所国际化战略的战术选择[J].中国注册会计师,2007(12):32-33. 被引量：5
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中国注册会计师
2016年 第3期

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