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International Accounting: Development, Issues, and Future Directions

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  • Hanns-Martin W Schoenfeld

    (University of Illinois)

Abstract

This article is designed as a survey of international accounting for accountants and others, describing its development and scope, problems, and current attempts at international standardization. Because standardization has not progressed very far, discrepancies cause financial and managerial accounting problems for multinational enterprise – such as, the need to keep several sets of records. Selected issues – such as, translation, inflationary adjustments, and segment reporting – are examined briefly, and the need to develop managerial accounting and information systems appropriate for MNE decision making is outlined. This approach, it is hoped, will provide an overview and also allow the identification of research needs and possibilities. The article concentrates on selected issues of Western industrialized countries, in which most MNEs operate, and attempts to identify major practical and theoretical dimensions of international accounting.© 1981 JIBS. Journal of International Business Studies (1981) 12, 83–100

Suggested Citation

  • Hanns-Martin W Schoenfeld, 1981. "International Accounting: Development, Issues, and Future Directions," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 12(2), pages 83-100, June.
    • Handle: RePEc:pal:jintbs:v:12:y:1981:i:2:p:83-100
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    Cited by:

    1. Samuel, Sajay & Manassian, Armond, 2011. "The rise and coming fall of international accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 608-627.

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