DAVID L. McKEE is Professor of Economics at Kent State University where he is a specialist in economic development. Recent books include Urban Environments in Emerging Economies (1994), Energy, the Environment and Public Policy: Issues for the 1990s (1991), Developmental Issues in Small Island Economies (with Tisdell) (1990), Growth, Development, and the Service Economy in the Third World (1988), Schumpeter and the Political Economy of Change (1987)—all with Praeger.DON E. GARNER is Professor and Chair of the Department of Accounting at California State University, Stanislaus. He is a certified public accountant, a certified internal auditor, and a specialist in auditing and accounting theory. He is the author of many articles, and is the author with David McKee of Accounting Services, The International Economy and Third World Development (Praeger, 1992).

• Introduction The General Frame of Reference Some Preliminary Observations Concerning Services International Linkages and Emerging Economies in the Pacific Accounting Services and Economic Expansion Institutional Parameters of Accounting Practice Accounting Environments in Selected Newly Industrialized Asian Economies Accounting Environments in Selected Emerging Asian-Pacific Economies The Climate for Accounting among the Pacific Island Economies The Major Accounting Firms and Regional Developmental Concerns The Role of the Firms in Selected Newly Industrialized Asian Economies The Firms in Selected Emerging Asian-Pacific Nations The Accounting Firms and Development Prospects among Pacific Island States Implications for Growth and Change in the Pacific Basin A Summary of Accounting Specifics Accounting Services, Growth, and Change in the Pacific Basin Some Final Reflections Selected Bibliography Index