Material Accounting Harmonization: An Overview Of Trade Literature
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.
Volume (Year): 1 (2010)
Issue (Month): 1 (July)
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