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Material Accounting Harmonization: An Overview Of Trade Literature

Author

Listed:
  • Mustata Razvan V.
  • Matis Dumitru
  • Dragos Dana Simona

Abstract

Our paper develops an overview of trade literature within the particular area of material accounting harmonization. The usefulness of this paper consists in offering an up to date image on what was written on this particular topic with significant practical implications. We first divide existent studies on stages that we consider can be grounded based on trade literature’s evolution. Furthermore, a qualitative analysis is done for studies belonging to each period. Limitations of previous studies are also synthesized. The final point of our analysis gives shape to research perspectives that further needs to be exploited.

Suggested Citation

  • Mustata Razvan V. & Matis Dumitru & Dragos Dana Simona, 2010. "Material Accounting Harmonization: An Overview Of Trade Literature," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 548-552, July.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:548-552
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    References listed on IDEAS

    as
    1. Sally Aisbitt, 2001. "Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 51-72.
    2. Emenyonu, Emmanuel N. & Gray, Sidney J., 1996. "International accounting harmonization and the major developed stock market countries: An empirical study," The International Journal of Accounting, Elsevier, vol. 31(3), pages 269-279.
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    More about this item

    Keywords

    material accounting harmonization; de facto harmonization; measurement instruments; trade literature; accounting harmonization process;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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