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Accounting Standards and Multinational Corporations

Author

Listed:
  • S J Gray

    (University of Glasgow)

  • J C Shaw

    (University of Glasgow)

  • L B Mcsweeney

    (Association of Certified Accountants)

Abstract

The power of MNCs and corresponding pressures, especially from governments and trade unions, for higher levels of accountability has brought into focus the need for more information about MNCs as a basis for policy making at national and international levels. However, the problem of developing accounting standards of disclosure and measurement for MNCs is complex, multidimensional, and dynamic. This paper attempts to clarify some of the issues involved and to identify significant trends. The analysis centers on quired by the standards? Who should set the standards?© 1981 JIBS. Journal of International Business Studies (1981) 12, 121–136

Suggested Citation

  • S J Gray & J C Shaw & L B Mcsweeney, 1981. "Accounting Standards and Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 12(1), pages 121-136, March.
    • Handle: RePEc:pal:jintbs:v:12:y:1981:i:1:p:121-136
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    Cited by:

    1. Miriam Koning & Gerard Mertens & Peter Roosenboom, 2018. "Drivers of institutional change around the world: The case of IFRS," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(3), pages 249-271, April.
    2. Yong, Kevin Ow & Lim, Chu Yeong & Tan, Pearl, 2016. "Theory and practice of the proposed conceptual framework: Evidence from the field," Advances in accounting, Elsevier, vol. 35(C), pages 62-74.

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