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| Author: | Berry, I. R. Parker, D. |
| Title: | An accounting tower of Babel? The divergence of accounting practices. |
| Journal: | Management Accounting (London)
1987 : DEC, VOL. 65:11, p. 26-27 |
| Index terms: | ACCOUNTING STANDARDS |
| Language: | eng |
| Abstract: | Review of the historic and philosophic reasons for the disparity of accounting practices in the world and how the imposition of "harmonisation" would paper over the philosophical differences, outlining the methods, the legal system, types of business organisation and ownership. Influence of taxation. The "Nobes" factor and movement towards the international harmonisation of accounting. Two Tables give the nationality of the world's top 50 firms and stock exchanges with the most companies. |
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