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Tracing the Evolution of Research on International Accounting Harmonization

Author

Listed:
  • Elena Barbu

    (Laboratoire Orléanais de Gestion)

Abstract

L’objectif de cette recherche est d’analyser les études représentatives sur l’harmonisation comptable internationale, puisées dans des revues académiques anglo-saxonnes majeures, afin de proposer une classification pour la période allant des années 60 à nos jours. L’exhaustivité dans l’analyse des études sur ce sujet, ainsi que l’adoption d’une démarche historique pour proposer une classification des axes de recherches rencontrés sont les deux contributions majeures de cet article.

Suggested Citation

  • Elena Barbu, 2004. "Tracing the Evolution of Research on International Accounting Harmonization," Working Papers 2004-3, Laboratoire Orléanais de Gestion - université d'Orléans.
    • Handle: RePEc:log:wpaper:2004-3
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