this paper
synthesizes elements
of political economy and insti- tutional
theories to illuminate the processes which have led to the Anglo-Americanization of local auditing
practices. By focusing on the history of modern Greece, this paper demonstrates how
broader politico-economic ties created the backdrop for the devel- opment of coercive, mimetic and
normative processes whose intertwinement gave rise to a professional cognitive basis and
organizational practices conducive to the dominant Anglo-American models, long before the emergence
of influential international accoun- tancy organizations.