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| Author: | d'Arcy, A. |
| Title: | Accounting classification and the international harmonisation debate - an empirical investigation |
| Journal: | Accounting, Organizations and Society
2001 : MAY-JUL, VOL. 26:4-5, p. 327-349 |
| Index terms: | ACCOUNTING THEORY ACCOUNTING STANDARDS ACCOUNTING PRINCIPLES |
| Language: | eng |
| Abstract: | 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. |
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