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On accounting classification and the international harmonisation debate
Accounting, Organizations and Society, 2004Abstract In an earlier issue of this journal, d'Arcy presents a classification of accounting systems that shows the UK and the US in separate groups and Australia as an outlier. It is suggested here that the classification is unsound because the data were unsuitable in nature and contained errors.
Christopher Nobes
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Towards the Harmonisation of Local Accounting Systems in the International Context
Financial Accountability and Management, 2002In recent years efforts to modernise and regulate public accounting systems have been carried out in most countries, driven essentially by the interest in establishing a Public Accounting capable of satisfying the required needs for attaining efficient management of public resources, as well as for demonstrating accountability to stakeholders.
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