search query: @author Shoental, E. R. / total: 1
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| Author: | Shoental, E. R. |
| Title: | Classification of accounting systems using competencies as a discriminating variable: a Great Britain-United States study: a reply |
| Journal: | Journal of Business Finance and Accounting
1992 : JAN, VOL. 19:1, p.157-160 |
| Index terms: | ACCOUNTING SYSTEMS UNITED KINGDOM USA TRAINING CLASSIFICATION AND CODING |
| Language: | eng |
| Abstract: | It is a reply to Nobes, who (1992) raises some issues concerning Shoenthal (1989). It indicates that (1) prior classification studies suggest a UK/USA differentiation, which may be relied upon, (2) competency differentiation, rather than the basis for their existence, was studied, (3) causality between differences in professional training and accounting was suggested but never studied or confirmed, and (4) a two-country study is limited and further research should be conducted. |
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