This paper considers movements of highly-skilled professional and managerial personnel within the leading British and foreign chartered accountancy firms. Chartered accountants move overseas not only as a response to the corporate strategy of the firm and the need to enhance individual career development, but also, and importantly, because they enable the firm to optimise existing labour resources and relieve the global skill shortages that are present in this sector. -Author

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labour market chartered accountancy firm highly-skilled professionals international market employment migration global skill shortage managerial personnel