Habitus and harmony: between the global and the local
研究黎巴嫩四大会计师事务所中全球与地方价值标准的冲突与融合，揭示历史背景和行动者惯习如何影响非西方环境中专业实践的本地化。
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.