Accounting Research from the Globalization Perspective
This paper explores the idea of globalisation and
considers accounting-s role in that process in order to develop new
spaces for accounting research. That-s why in this paper we are
looking for questions not necessary for answers. Adopting an
'alternative' view of accounting it-s related to the fact that we sees
accounting as social and evolutionist process, that pays heed to those
voices arguing for greater social and environmental justice, and that
draws attention to the role of accounting researchers in the process of
globalisation. The paper defines globalisation and expands the
globalisation and accounting research agenda introducing in this
context the harmonization process in accounting. There are the two
main systems which are disputing the first stage of being the
benchmark: GAAP and IFRS. Each of them has his pluses and
minuses on being the selected one. Due to this fact a convergence of
the two, joining the advantages and disadvantages of the two should
be the solution for an unique international accounting solution. Is this
idea realizable, what steps has been made until now, what should be
done in the future. The paper is emphasising the role of the cultural
differences in the process of imposing of an unique international
accounting system by the global organizations..
[1] Anderson, A. (1993) ÔÇÿThe Globalization GAAP-, Management
Accounting, August: 52-54.
[2] Belkaoui, A.R., (1994), International and Multinational Accounting,
London, Dryden Press.
[3] Berton, Lee (2000), "The Evolution of Research on International
Accounting Harmonization", Journal of Accounting Literature.
[4] Choi, F. D. S., and G. G. Mueller: An Introduction to Multinational
Accounting, Englewood Cliffs, 1978.
[5] Choi, Frederich, D.S. Frost, Carol A. and Meek, Gary K, (1999)
"International Accounting", Prentice Hall, Upper Saddle River, NY.
[6] Dunn, Philip, (2002) "International Accounting Standards", Journal of
Accounting Literature.
[7] Dumontier, P., and B. Raffournier: Accounting and capital markets: A
survey of the European evidence, The European Accounting Review,
2002.
[8] Feleaga Niculae, Controverse Contabile, Editura Economica, 1997.
[9] Feleaga Niculae, Dincolo de frontierele vagabondajului contabil ,
Editura Economica, 1998.
[10] Iqbal, Melcher and Elmallah 1997, "International accounting: A global
perspective", South-Western College Pub.
[11] Jeffery Everett: Globalization and Its New Spaces for (Alternative)
Accounting Research, accounting Forum, December 2003.
[12] Klein N.: Fences and Windows: Dispatches from the Front Line of the
Globalization Debate, 2002.
[13] Kallunki, J.: Stuck returns and earnings announcements in Finland, The
European Accounting Review, 1996.
[14] Lipsey, R.: Foreign Direct Investment in Three Financial Crises. NBER
Working Paper No. 8084. Cambridge, 2001.
[15] Mueller, G. G., H. Gernon, and G. K. Meek: Accounting: An
International Perspective, Chicago, 1997.
[16] Meek Gary K., Thomas Wayne B.: A review of markets-bases
international accounting research, Journal of International Accounting
Research, January 2004.
[17] Mednick, Robert (1991), "Barriers to International Accounting
Harmonization" Journal of Accounting Literature.
[18] Nobes, Christopher and Parker, Robert. (1991) Comparative
International Accounting. Third Edition. New York: Prentice Hall.
[19] Nobes, Christopher and Parker, Robert. (2002) "Comparative
International Accounting" (7th Edition) New York: Prentice Hall.
[20] O'Malley (1993), "Comparative International Accounting. A Survey"
New York: Prentice Hall.
[21] Parker, R H (2002), "Comparative international Accounting" New
York: Prentice Hall.
[22] Roberts, Alan, Weetman H, Gordon, H (2002), "Comparative
International Accounting : Europe including the European Union"
Abacus.
[23] Samuels, John M., and A. G. Piper. (1985). "International Accounting:
A Survey." New York:St. Martin's Press.
[24] Salin, Victoria (2001), "National Treatment and Tax Harmonization in
North America", American Journal of Accounting.
[25] Saudagaran, Shahrokh M (2001) "International Accounting: A User
Perspective" Thompson Learning.
[26] Vollmer H: Critical Perspectives on Accounting, Bookkeeping,
Accounting, Calculative Practice: The Sociological Suspense of
Calculation, 2003.
[27] Wallace, R. S. O., and H. Gernon: Frameworks for international
comparative financial accounting, Journal of Accounting Literature,
1991.
[1] Anderson, A. (1993) ÔÇÿThe Globalization GAAP-, Management
Accounting, August: 52-54.
[2] Belkaoui, A.R., (1994), International and Multinational Accounting,
London, Dryden Press.
[3] Berton, Lee (2000), "The Evolution of Research on International
Accounting Harmonization", Journal of Accounting Literature.
[4] Choi, F. D. S., and G. G. Mueller: An Introduction to Multinational
Accounting, Englewood Cliffs, 1978.
[5] Choi, Frederich, D.S. Frost, Carol A. and Meek, Gary K, (1999)
"International Accounting", Prentice Hall, Upper Saddle River, NY.
[6] Dunn, Philip, (2002) "International Accounting Standards", Journal of
Accounting Literature.
[7] Dumontier, P., and B. Raffournier: Accounting and capital markets: A
survey of the European evidence, The European Accounting Review,
2002.
[8] Feleaga Niculae, Controverse Contabile, Editura Economica, 1997.
[9] Feleaga Niculae, Dincolo de frontierele vagabondajului contabil ,
Editura Economica, 1998.
[10] Iqbal, Melcher and Elmallah 1997, "International accounting: A global
perspective", South-Western College Pub.
[11] Jeffery Everett: Globalization and Its New Spaces for (Alternative)
Accounting Research, accounting Forum, December 2003.
[12] Klein N.: Fences and Windows: Dispatches from the Front Line of the
Globalization Debate, 2002.
[13] Kallunki, J.: Stuck returns and earnings announcements in Finland, The
European Accounting Review, 1996.
[14] Lipsey, R.: Foreign Direct Investment in Three Financial Crises. NBER
Working Paper No. 8084. Cambridge, 2001.
[15] Mueller, G. G., H. Gernon, and G. K. Meek: Accounting: An
International Perspective, Chicago, 1997.
[16] Meek Gary K., Thomas Wayne B.: A review of markets-bases
international accounting research, Journal of International Accounting
Research, January 2004.
[17] Mednick, Robert (1991), "Barriers to International Accounting
Harmonization" Journal of Accounting Literature.
[18] Nobes, Christopher and Parker, Robert. (1991) Comparative
International Accounting. Third Edition. New York: Prentice Hall.
[19] Nobes, Christopher and Parker, Robert. (2002) "Comparative
International Accounting" (7th Edition) New York: Prentice Hall.
[20] O'Malley (1993), "Comparative International Accounting. A Survey"
New York: Prentice Hall.
[21] Parker, R H (2002), "Comparative international Accounting" New
York: Prentice Hall.
[22] Roberts, Alan, Weetman H, Gordon, H (2002), "Comparative
International Accounting : Europe including the European Union"
Abacus.
[23] Samuels, John M., and A. G. Piper. (1985). "International Accounting:
A Survey." New York:St. Martin's Press.
[24] Salin, Victoria (2001), "National Treatment and Tax Harmonization in
North America", American Journal of Accounting.
[25] Saudagaran, Shahrokh M (2001) "International Accounting: A User
Perspective" Thompson Learning.
[26] Vollmer H: Critical Perspectives on Accounting, Bookkeeping,
Accounting, Calculative Practice: The Sociological Suspense of
Calculation, 2003.
[27] Wallace, R. S. O., and H. Gernon: Frameworks for international
comparative financial accounting, Journal of Accounting Literature,
1991.
@article{"International Journal of Business, Human and Social Sciences:64751", author = "Paul Diaconu and Nicoleta Coman", title = "Accounting Research from the Globalization Perspective", abstract = "This paper explores the idea of globalisation and
considers accounting-s role in that process in order to develop new
spaces for accounting research. That-s why in this paper we are
looking for questions not necessary for answers. Adopting an
'alternative' view of accounting it-s related to the fact that we sees
accounting as social and evolutionist process, that pays heed to those
voices arguing for greater social and environmental justice, and that
draws attention to the role of accounting researchers in the process of
globalisation. The paper defines globalisation and expands the
globalisation and accounting research agenda introducing in this
context the harmonization process in accounting. There are the two
main systems which are disputing the first stage of being the
benchmark: GAAP and IFRS. Each of them has his pluses and
minuses on being the selected one. Due to this fact a convergence of
the two, joining the advantages and disadvantages of the two should
be the solution for an unique international accounting solution. Is this
idea realizable, what steps has been made until now, what should be
done in the future. The paper is emphasising the role of the cultural
differences in the process of imposing of an unique international
accounting system by the global organizations..", keywords = "Investors, capital markets, international
accounting.", volume = "2", number = "5", pages = "627-7", }