haku: @author Archer, S. / yhteensä: 7
viite: 2 / 7
| Tekijä: | Alexander, D. Archer, S. |
| Otsikko: | On the myth of "Anglo-Saxon" financial accounting |
| Lehti: | International Journal of Accounting
2000 : VOL. 35:4, p. 539-557 |
| Asiasana: | ACCOUNTING SYSTEMS FINANCIAL ACCOUNTING |
| Vapaa asiasana: | ENGLISH-SPEAKING COUNTRIES |
| Kieli: | eng |
| Tiivistelmä: | The term "Anglo-Saxon accounting" (ASA) is used by number of academic writers on the subject of International Accounting to refer to an approach to financial accounting and reporting that is supposedly common in the UK and Ireland, the USA and other English-speaking countries. This article seeks to establish that ASA in this sense is a myth. The authors do this first by critically examining four putative commonalities that are frequently attributed to the UK and USA approaches to financial accounting and that form the basis of the myth, and second by indicating the unfeasibility of such a hegemonic alliance with the IASC. |
SCIMA