First Published in 1998. The area examined in this book falls
loosely under the category of 'accounting integration' where
research should explain how the accounting systems in both
countries are designed to integrate cost and financial accounting.
The authors of this book had previously been working independently
on the early development of accounting for industrial enterprises
within their own countries. They claim that in order to understand
modern day similarities and differences, it is necessary to
understand how the current practices and systems have come into
being.
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