Classification of International Accounting Systems. An Empirical Analysis of Twelve Countries
Journal Title: IOSR journal of Business and Management - Year 2018, Vol 20, Issue 6
Abstract
The study aims to investigate the international accounting systems and their position within other accounting systems of twelve countries. The data were analyzed via hierarchical cluster analysis. The results indicate that the sample countries of the study were classified into three groups. The first group referred as “European Systems” consisted of eight countries, the second group referred as “Mixed (Transition) Systems” consisted of Sweden and Italy and the third group which was consisted of two countries: the USA and Australia. The specificity and uniqueness of the accounting systems of both countries prevented them from being included in either the first or the second group.
Authors and Affiliations
Stylianou Tasos
Keywords
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- EP ID EP411328
- DOI 10.9790/487X-2006013844.
- Views 58
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