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Material Accounting Harmonization: An Overview Of Trade Literature


  • Mustata Razvan V.


  • Matis Dumitru


  • Dragos Dana Simona



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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    material accounting harmonization; de facto harmonization; measurement instruments; trade literature; accounting harmonization process;

    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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