This volume contains 21 papers divided into three parts:
introductory issues; the measurement and effects of diversity; and
classification. The final parts looks at the scope of and the
reasons for studying international accounting. There are also some
papers on the causes of international differences, in particular
the effects of international influences on a country's accounting
practices. The papers in the second part examine the degree of
accounting difference internationally and the reactions to this of
companies and users of financial statements. The third part looks
at several attempts to put countries into groups by similarities
and differences in accounting. Several of these papers refer
critically to others in the group, so that a corpus of knowledge in
this field has been built up.
General
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