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
Related Articles
- EP ID EP411328
- DOI 10.9790/487X-2006013844.
- Views 52
- Downloads 0
The Role Of Work Satisfaction As A Mediating Of The Effect Of Self-Leadership On Employee Performance In Endek Woven Industry
The purpose of this research is to know the role of job satisfaction in mediating the relationship of self-leadership on employee performance in endek woven industry in Klungkung-Bali, in which employees are given the fr...
The Impact of Service Quality on Decision Making Process in Metal Forming Industries
This research paper is the study of the impact of Service Quality on the lubricants purchase decision of metal forming industries. The researcher in his research has found different attributes of service quality which ar...
What Decides The Pace? : Internationalization Process of Pump & Motor Manufacturers in Coimbatore, South India
Internationalization process of a company is always a planned strategy. It involves more resource commitment, control and operational expectations. On the path to internationalization, the entire firm’s capacity is at di...
Technological Capability, Innovativeness and the Performance of Manufacturing Small and Medium Enterprises (SMEs) in Developing Economies of Africa
The contemporary strategic management framework is unable to fully address the questions concerning the role of technological capability in a complex competitive and dynamic environment. Consequently, howmanufacturing SM...
Financing Small and Medium Scale Enterprises in Nigeria
This study was proposed in order to valuate financing of small and medium scale enterprises in Nigeria. The main objective is examining the influence of finance on business growth and development.The study employed the d...