haku: @author Choi, F. D. S. / yhteensä: 10
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| Tekijä: | Choi, F. D. S. |
| Otsikko: | Accounting and control for multinational activities: perspective on the 1990's |
| Lehti: | Management International Review
1991 : VOL. 31:SPECIAL ISSUE, p. 97-110 |
| Asiasana: | INTERNATIONAL BUSINESS MULTINATIONAL COMPANIES ACCOUNTING CONTROL COMPETITION |
| Kieli: | eng |
| Tiivistelmä: | The major current trends that will significantly affect the internal and external reporting environment of multinational corporations during the 1990's are elaborated. Arguments are presented that market-based, non-financial, on-line and international features will form the new requirements for multinational reporting systems. Financial managers and accountants oriented towards "generally-accepted accounting principles" will find themselves replaced by those who embrace the notion of "decision relevance". The phenomenon of global competition is analyzed. The effects of new financial technology on financial management are considered. Some implications of deregulation as well as reregulation are discussed. |
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