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| Author: | Lukka, K. Kasanen, E. |
| Title: | Is accounting a global or a local discipline ? Evidence from major research journals |
| Journal: | Accounting, Organizations and Society
1996 : OCT/NOV, VOL. 21:7-8, p. 755-773 |
| Index terms: | LITERATURE RESEARCH USA EUROPE AUSTRALIA |
| Language: | eng |
| Abstract: | Accounting research is torn btw. two competing forces. On the other hand, a quest for general results and internationalization of financial markets calls for a global approach and international co-operation. On the other hand, domestic institutional settings call for research that deals with the relevant problems of existing accounting systems. In the paper it is addressed the issue of how global or local the accounting research community currently is through an analysis of empirical studies published by six leading English language accounting research journals from the USA, Europe and Australia, during the period 1984-1993. |
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