haku: @author Mandler, U. / yhteensä: 3
viite: 3 / 3
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| Tekijä: | Mandler, U. |
| Otsikko: | Wirtschaftsprüfung im Umbruch. Harmonisierung der Rechnungslegung und Globalisierung der Unternehmensstrukturen. |
| Lehti: | Zeitschrift für Betriebswirtschaft
1994 : FEB, VOL. 64:2, p. 167-188 |
| Asiasana: | ACCOUNTING AUDITING HARMONIZATION INTERNATIONALIZATION NETWORKS |
| Kieli: | ger |
| Tiivistelmä: | The contribution provides an outline of the current problems and theoretical background of the internationalization in the field of accountancy and auditing. The efforts of worldwide harmonization of accounting rules are being discussed, the objections from a German point of view are being presented and the influence of multinational and national organizations is being shown. The paper illustrates the history of the big transnational audit networks (Big Six) and explores their strategies and competitive advantages from a theoretical viewpoint. |
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