Accounting Classification and the International Harmonisation Debate ? An Empirical Investigation

Détails

ID Serval
serval:BIB_CC9D9F8E6FE8
Type
Article: article d'un périodique ou d'un magazine.
Collection
Publications
Titre
Accounting Classification and the International Harmonisation Debate ? An Empirical Investigation
Périodique
Accounting, Organizations and Society
Auteur⸱e⸱s
d'Arcy A.
Statut éditorial
Publié
Date de publication
2001
Peer-reviewed
Oui
Volume
26
Numéro
4-5
Pages
327-349
Langue
anglais
Résumé
In the current debate on international accounting harmonisation, references are made to accounting model categories. In particular, a distinction is made between the Anglo-American accounting cluster and the continental European cluster. First, we provide a review of the related accounting classification literature. Different classification results can be traced back to differences in the conceptional and methodological research designs. Second, my own classification attempt is presented which is founded on an actual database of financial reporting requirements in 14 countries and the IASC. Basically, a picture of an Anglo-American or continental European accounting model cannot be established.
Création de la notice
19/11/2007 10:48
Dernière modification de la notice
20/08/2019 15:47
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