Readings in International Accounting

Section 1: The International Accounting Environment 1. The International Harmonization of Accounting: In search of influence - Roy A Chandler. From International Journal of Accounting (1992 vol 27) 2. Harmonization of Accounting Standards in the EC: Is it the beginning or the end K Van Hulle, EC Commission and KU Leuven From European Accounting Review 1993, 2, pp.387 - 396 3. Competition Spurs Worldwide Harmonization -Gary Meek, From Management Accounting (August 1994). 4. International Accounting Harmonization - The Impossible (and Unnecessary?) Dream. Richard Karl Goeltz From Accounting Horizons (March 1991) 5. Should Accounting practices be universal? - Gilles Chevalier From CA Magazine (July 1997) - 6. Dispelling Arguments against International Accounting Standards - MJ Aitken and M A Islam From International Journal of Accounting (Spring 1984). 7. An International Comparison of Conceptual Frameworks of Accounting- Surendra P Grawal, Paul H Jensen, Anna Lee Meador and Keith Sellers From International Journal of Accounting (No 24 1989). 8. Wider still and wider the international expansion of the accounting profession - Richard Briston. From The accountant's Magazine (August 1989) 9. The Interaction between National and Organizational Cultures in Accounting Firms - Joseph Soeters and Hein Shreuder. From Accounting, Organizations and Society vol 13 1988 10. Accounting Practices in Developing Countries : colonialism's Legacy of Inappropriate Technologies - Mfandaidza R Hove. From International Journal of Accounting (Autumn 1986) Section 2 : Some Specific National Examples 11. Too Wide a GAAP? - Carol Adams From Certified Accountant (July 1992)12. How a Proposed Accounting Change Threatened an Industry - Steven L Slepian From Management Accounting (November 1985) 13. The Relationship of Financial and Tax Accounting in Germany: A Major Reason for Accounting Disharmony in Europe - Axel Haller From International Journal of Accou nting (1992 Vol 27). 14. Changing Rules of Accounting in Poland - Alicja Jaruga From European Accounting Review,1993. 15. Accounting Systems in Developing Nations: The Nigerian Experience - Lal C Jagetoa and Evaristus C Nwadike From International Journal of Accounting (Spring 1983) 16. Adoption of International Accounting Standards by Papua New Guinea - Is there an alternative? - Evarist B Mwesigye From Papua New Guinea Journal of Accounting (Vol 8 1988) 17.The Accounting Profession in the People's Republic of China - Shan Sheng From Pacioli Journal (October 1992). Section 3 - International Comparisons of some Specific Accounting Issues 18. Foreign Currency Translation: A Challenge for Europe - John Blake, From Journal of European Business Education (Vol 2 No 2 May 1993). 19. EC Group Accounting: Two Zillion ways to do it - Christopher Nobes, From Accountant (December 1990). 20. Some reflections on the uses of the cash flow statement in Australia, New Zealand, UK and the USA - J Dowds and J Blake From Accountancy Forum (September 1992). 21. The Classification of Leases by Lessees in the United States and the Netherlands : A Comparative Study - Ruud G A Vergoossen From International Journal of Accounting (Vol 27. 1992) 22. European Unification, Accounting Harmonization, and Social Disclosures - Martin Freedman and A J Stagliano. From The International Journal of Accounting (Vol 27 1992) Section 4 - Managerial Issues in International Accounting 23. Transfer Pricing Determinants of US Multinationals - Mohammad F Al-Eryani, Pervaiz Alam and Syed H Akhter From Journal of International Business Studies (3rd Quarter 1990). 24. How to motivate and Evaluate Managers with International Transfer Pricing Systems - W M Abdallah From Management International Review 1989. 25. Assessing Foreign Subsidiary Performance: A Multinational Comparison - FDS Choi and IJ Czechowicz From Management International Review 1983 Vol 23 26. German Management Accounting - Nicholas Strange From Management Accounting (October 1992) 27. Exploring the Effect of Non-financial Indicators on Return on Investment in Multinational Companies - Can Simga Mugan From International Journal of Accounting (Vol 27 1992) 28. The Environment and the Audit Profession: A Dutch Research Study - J H Blokdijk and F Drieenhuizen From European Accounting Review 1992, 1,pp.437 - 443 29. Municpal Accounting in Spain - Ferran Termes From Public Finance and Accountancy (June 1990) 30. Financial Structure and Bankcruptcy Risk in Japanese Companies - Sadahiko Suzuki and Richard W Wright From Jounal of International Business Studies (Spring 1985) Section 5 - International Financial Markets and International Financial Analysis 31. All the world+s ratio - From The Economist (22 February 1992) 32. International Differences in Gearing : How Important are they? - Bob White From the National Westminster Bank Quarterly Review ( November 1984) 33. Analyzing Foreign Financial Statements the use and misuse of International Ratio Analysis Frederick D S Choi, Hisaaki Hino, Sang, Kee Min, Sang Oh Nam, Junichi Ujiie and Arthur I Stonehill From Journal of International Business Studies (Spring/Summer 1983). 34. Going Global - Ajay Adhikari, Edward N Coffman and Rasoul T Tondkar, From CA Magazine, (July 1991)