Accounting harmonization in the BRIC countries: A common path?
作者: Alessandro GhioRoberto Verona
作者单位: 1ESSEC Business School, Department of Accounting and Management Control, 1 Avenue Bernard Hirsch, Cergy, France
2University of Pisa, Department of Economics and Management, Via C. Ridolfi 10, Pisa, Italy
刊名: Accounting Forum, 2015, Vol.39 (2), pp.121-139
来源数据库: Elsevier Journal
DOI: 10.1016/j.accfor.2015.02.001
关键词: BRICsAccounting harmonizationAccounting systemsIAS/IFRSGAAP
原始语种摘要: Abstract(#br)The aim of this paper is to understand the similarities and differences in the accounting convergence process of the BRIC countries. The study examines the evolution of these countries’ accounting systems by developing a three-dimensional framework based on the political, economic and cultural elements. Brazil and Russia merely imitate, whereas China and India edit and translate the international standards (‘informed divergence’). The political aspect, supported by the national culture and ‘community’, represents the main driver, even if the three dimensions are closely interconnected and overall, we show the current emergence of limits of the implementation of the dominant market model.
全文获取路径: Elsevier  (合作)

  • harmonization 协调
  • political 政治
  • accounting 会计
  • national 国家的
  • economic 经济的
  • market 市场
  • emergence 上升
  • GAAP 公认会计原则
  • three 
  • standards 规程