English, Article edition: The Environment as a Discriminant Variable Between International Accounting Systems José Antonio Laínez Gadea; José Ignacio Jarne Jarne

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Bookmark: http://trove.nla.gov.au/version/16107
Physical Description
  • article
Language
  • English

Edition details

Title
  • The Environment as a Discriminant Variable Between International Accounting Systems
Author
  • José Antonio Laínez Gadea
  • José Ignacio Jarne Jarne
Physical Description
  • article
Notes
  • The existence of differences between the accounting models of each country is an established fact and one that is accepted in international literature. These differences are associated with the behaviour of the socalled "accountíng environment". made up of aspects of a social legal, economic and cultural character. In this context, the main objective of this paper is to obtain empirical evidence of the impact that specific environmental variables exert on the modelling of accounting systems in the international sphere, and to that end we analyse a total o/​ twenty four countries. On the basis of the results. We find that membership of the European Union, geographical situation and the rate of inflation are the three environmental aspects that possess greater discriminatory power between the different accounting system models.
  • accounting environment, international accounting systems, classification.
  • RePEc:sar:journl:v:2:y:1999:i:3:p:73-101
Language
  • English
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