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Journal articles on the topic 'Accounting harmonization'

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Published: 4 June 2021

Last updated: 26 July 2025

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1

Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (2017): 104–9. http://dx.doi.org/10.18844/gjhss.v3i4.1530.

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2

Hoarau, Christian. "International accounting harmonization." European Accounting Review 4, no. 2 (1995): 217–33. http://dx.doi.org/10.1080/09638189500000012.

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3

Haller, Axel. "International accounting harmonization." European Accounting Review 4, no. 2 (1995): 235–47. http://dx.doi.org/10.1080/09638189500000013.

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4

Nobes, Christopher. "International accounting harmonization." European Accounting Review 4, no. 2 (1995): 249–54. http://dx.doi.org/10.1080/09638189500000014.

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5

van der Tas, Leo G. "International accounting harmonization." European Accounting Review 4, no. 2 (1995): 255–60. http://dx.doi.org/10.1080/09638189500000015.

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6

Fayza Z, Fayza Z. "Harmonization in Indian Accounting System." Indian Journal of Applied Research 3, no. 2 (2011): 32–34. http://dx.doi.org/10.15373/2249555x/feb2013/11.

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7

Garrod, Neil, and Isabel Sieringhaus. "European Union accounting harmonization." European Accounting Review 4, no. 1 (1995): 155–64. http://dx.doi.org/10.1080/09638189500000007.

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8

Hajnal, Noémi. "The Harmonization of Accounting." Acta Universitatis Sapientiae, Economics and Business 5, no. 1 (2017): 29–43. http://dx.doi.org/10.1515/auseb-2017-0002.

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AbstractThe development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting

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9

Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (2017): 104–9. http://dx.doi.org/10.18844/prosoc.v3i4.1530.

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The relationship between international accounting harmonization and fair value accounting is one biunivocal: fair value accounting has the effect of catalyst for international accounting harmonization generating relevant information required to the quality of fair value accounting figures.Management Accounting is focused on the historical cost. This is highlighted in the revaluation: the notes must be submitted separately for each item in the balance of nature revalued property and equipment, the following information: the value of assets at historical cost and revalued amount cumulative value

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10

Poida (Ivan), Ionela, and Mihaela-Nicoleta Băcanu. "Requirements for Reaching Accounting Harmonization." Journal of Accounting and Auditing: Research & Practice 2018 (January 24, 2018): 1–8. http://dx.doi.org/10.5171/2018.150871.

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Persons, Obeua S. "Accounting Harmonization Case And Debate." Journal of Business Case Studies (JBCS) 1, no. 3 (2005): 37–42. http://dx.doi.org/10.19030/jbcs.v1i3.4926.

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12

Lainez, Jose A., Jose I. Jarne, and Susana Callao. "The Spanish accounting system and international accounting harmonization." European Accounting Review 8, no. 1 (1999): 93–113. http://dx.doi.org/10.1080/096381899336168.

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13

Mulugetta, Abraham. "Comparison Of International Accounting Standards, Demand For Multinational Accounting And Implication for International Accounting Harmonization." Journal of Applied Business Research (JABR) 6, no. 3 (2011): 26. http://dx.doi.org/10.19030/jabr.v6i3.6287.

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This study discusses practical approach to international accounting conceptualization, reviews literature on international accounting harmonization, and highlights possible reasons for the weak adherence to international accounting standards. It compares specific requirements of the Security Exchange Commission, Financial Accounting Standards Board, International Accounting Standards Committee, Organization for Economic Cooperation & Development, European Economic Community, and the United Nations, on the disclosure of international operations of multinational enterprises in order to deter

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14

Ghio, Alessandro, and Roberto Verona. "Accounting Practitioners' Attitudes toward Accounting Harmonization: Adoption of IFRS for SMEs in Italy." Journal of International Accounting Research 17, no. 2 (2018): 103–22. http://dx.doi.org/10.2308/jiar-52278.

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ABSTRACTThis paper explores the logics that drive the attitudes of certified accounting practitioners for small firms (CAs) toward new accounting standards. It then unravels the heterogeneity within the accounting profession surrounding the accounting harmonization process. Through analysis of an extensive survey of 1,268 Italian CAs and of ten interviews with presidents of local professional associations regarding an ongoing accounting harmonization project (i.e., the IFRS for SMEs), we first document the coexistence of competitive logics in driving CAs' attitudes toward the new accounting st

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15

Sydіch, M. "International Accounting Standards and their Impact on the Accounting of Export and Import Operations in Ukraine." Economic Herald of the Donbas, no. 4 (78) (2024): 72–75. https://doi.org/10.12958/1817-3772-2024-4(78)-72-75.

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The article deals with the current problem of adapting the Ukrainian accounting system to international standards in the context of European integration and the growth of international trade. Particular attention is paid to the accounting of export and import operations, which have specific features related to currency transactions, customs clearance and international agreements. The key concepts such as "import", "export", "standardization", "harmonization" and "International Financial Reporting Standards (IFRS)" and their impact on the accounting of foreign economic activity of enterprises a

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16

Tran, Hai Thanh Thi. "Overview of research on accounting harmonization - Research orientation in Vietnam." Journal of Development and Integration, no. 73 (December 25, 2023): 37–45. http://dx.doi.org/10.61602/jdi.2023.73.05.

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Facing the trend of economic globalization and deep integration in all fields, accounting is no exception. To suit the development of the economy and the requirements for integration with international accounting practices, on May 23, 2022, the Prime Minister issued Decision No. 633/QĐ-TTg on approving Vietnam’s accounting and auditing strategy until 2030, which emphasizes the need for high-level integration between the Vietnamese accounting system and other countries in the region and the world. Positive moves from management agencies as well as needs of accounting information users require r

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Abhishek, N., and M. S. Divyashree. "Harmonization of Accounting Standards in India." MUDRA : Journal of Finance and Accounting 6, no. 1 (2019): 84. http://dx.doi.org/10.17492/mudra.v6i1.182821.

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18

Mijoc, Ivo, and Dubravka Pekanov Starcevic. "MEASUREMENT OF ACCOUNTING HARMONIZATION AND STANDARDIZATION." MEST Journal 1, no. 1 (2013): 126–36. http://dx.doi.org/10.12709/mest.01.01.01.13.pdf.

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19

Dhaliwal, Dan, Wen He, Yan Li, and Raynolde Pereira. "Accounting Standards Harmonization and Financial Integration." Contemporary Accounting Research 36, no. 4 (2019): 2437–66. http://dx.doi.org/10.1111/1911-3846.12495.

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20

Kikuya, Masato. "International harmonization of Japanese accounting standards." Accounting, Business & Financial History 11, no. 3 (2001): 349–68. http://dx.doi.org/10.1080/713757317.

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21

Barlev, Benzion, and Joshua Rene Haddad. "Harmonization, Comparability, and Fair Value Accounting." Journal of Accounting, Auditing & Finance 22, no. 3 (2007): 493–509. http://dx.doi.org/10.1177/0148558x0702200307.

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In this paper, we focus on the relationships between international accounting harmonization (IAH) and the paradigm of Fair Value Accounting (FVA). Accountants rely on the accounting concept of comparability in defining IAH and are in agreement that a set of internationally implemented Generally Accepted Accounting Principles (GAAP) is required for a “complete harmonization.” We argue, however, that a second requirement—a common denominator for measuring, recording, and reporting business transactions, assets, liabilities, and equities—is necessary to reach a state of a “complete IAH.” We expla

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22

Vázquez, Cid de León Carlos, González Salvado Montesinos, Castillo Eric Amín Ramírez, and Arango María de Lourdes Vázquez. "Government Accounting Harmonization, the case of Mexico, the European Union and Peru." International Journal of Business Management and Technology 5, no. 6 (2023): 185–92. https://doi.org/10.5281/zenodo.7674062.

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This research work addresses the Government Accounting Harmonization and its purpose, which is to establish the general criteria of Government Accounting and standardize the issuance of financial information by public entities. The objectives of Accounting Harmonization are: To facilitate decision-making; Homogeneity of financial information; Establishment of norms for the efficient management of public spending; Registration of operations in an automatic, harmonious way, specific to accounting operations, however the advances in Harmonization between Mexico, the European Union and Peru are co

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23

Kaupelyte, Dalia, and Renata Legenzova. "DO LITHUANIAN HIGHER EDUCATION ACCOUNTING PROGRAMS REFLECT ACCOUNTING HARMONIZATION IN THE EU?" CBU International Conference Proceedings 2 (July 1, 2014): 113–18. http://dx.doi.org/10.12955/cbup.v2.453.

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Financial accounting is undergoing major changes in the EU and worldwide. Great efforts are placed on adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium business entities. Being a member of the EU Lithuania is in compliance with the EU incentives in de jure accounting harmonization; however de facto situation in Lithuania is not adequately assessed. One of accounting harmonization related questions is whether Lithuanian higher education provides labor market with market-needs oriented accounting professionals.The objectiv

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24

Stefan, Daniel, Spatacean Ovidiu, and Decebal Manole Bogdan. "Accounting Convergence Vs. Accounting Harmonization – Implications In The Insurance Sector." Annales Universitatis Apulensis Series Oeconomica 1, no. 8 (2006): 186–90. http://dx.doi.org/10.29302/oeconomica.2006.8.1.34.

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25

Endenich, Christoph, Andreas Hoffjan, Teresa Schlichting, and Rouven Trapp. "Harmonizing management accounting in international subsidiaries: beyond national borders." Journal of Business Strategy 37, no. 1 (2016): 27–33. http://dx.doi.org/10.1108/jbs-10-2014-0127.

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Purpose – The purpose of this study is to explore if and how companies strive for a harmonization of management accounting systems in their international business units to support company-wide consistent strategy implementation and to analyze the underlying drivers and pitfalls. Our paper is motivated by the tension between the need for consistent strategy implementation in the different international business units of multinational companies and the traditional differences in management accounting practices across countries. Design/methodology/approach – The field study comprised semi-structu

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26

Gherghel, Laura. "International Accounting Harmonization between Utopia and Possibility." Journal of the World Universities Forum 3, no. 3 (2010): 83–94. http://dx.doi.org/10.18848/1835-2030/cgp/v03i03/56676.

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27

Tkocz-Wolny, Katarzyna. "Harmonization and Standarization of Public Sector Accounting." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 82 (2016): 841–50. http://dx.doi.org/10.18276/frfu.2016.4.82/1-70.

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28

Chi Kuan, Ip, and Carlos Noronha. "The progress of accounting harmonization in China." Managerial Auditing Journal 22, no. 6 (2007): 620–40. http://dx.doi.org/10.1108/02686900710759415.

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29

Hulle, K. Van. "Harmonization of accounting standards in the EC." European Accounting Review 2, no. 2 (1993): 387–96. http://dx.doi.org/10.1080/09638189300000035.

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30

Thorell, Per, and Geoffrey Whittington. "The harmonization of accounting within the EU." European Accounting Review 3, no. 2 (1994): 215–40. http://dx.doi.org/10.1080/09638189400000019.

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31

Cong Phuong, Nguyen, and Tran Dinh Khoi Nguyen. "International harmonization and national particularities of accounting." Journal of Accounting & Organizational Change 8, no. 3 (2012): 431–51. http://dx.doi.org/10.1108/18325911211258371.

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32

ARCHER, SIMON, PASCALE DELVAILLE, and STUART MCLEAY. "A Statistical Model of International Accounting Harmonization." Abacus 32, no. 1 (1996): 1–29. http://dx.doi.org/10.1111/j.1467-6281.1996.tb00448.x.

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33

Kantola, Hannele. "Harmonization of management accounting in health care." Journal of Accounting & Organizational Change 10, no. 3 (2014): 338–54. http://dx.doi.org/10.1108/jaoc-09-2012-0091.

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Purpose – The purpose of this paper is to describe the standardization of cost accounting by diagnosis-related groups (DRG) and how specialized medical care has managed this change in Finland. Design/methodology/approach – Qualitative research material was collected over six years to analyze the changes in the standardization process. Findings – It was found that individual actors customize the process to meet their needs. Because the goal of standardization is comparison, the customization does not result in a homogenous national system. Research limitations/implications – This paper’s limita

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34

Baker, C. Richard, and Elena M. Barbu. "Trends in research on international accounting harmonization." International Journal of Accounting 42, no. 3 (2007): 272–304. http://dx.doi.org/10.1016/j.intacc.2007.06.003.

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35

Barth, Mary E., Greg Clinch, and Toshi Shibano. "International accounting harmonization and global equity markets." Journal of Accounting and Economics 26, no. 1-3 (1999): 201–35. http://dx.doi.org/10.1016/s0165-4101(98)00038-x.

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36

Carneiro, Juarez, Lúcia Lima Rodrigues, and Russell Craig. "Assessing international accounting harmonization in Latin America." Accounting Forum 41, no. 3 (2017): 172–84. http://dx.doi.org/10.1016/j.accfor.2017.06.001.

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37

Nerudová, Danuše, and Hana Bohušová. "Accounting and tax aspects of SME business activities on the internal market." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 54, no. 6 (2006): 145–58. http://dx.doi.org/10.11118/actaun200654060145.

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Small and medium sized companies have very important position in EU economy, mainly in the area of employment. Their activities on the internal market are limited by great deal of obstacles. The most important obstacles can be considered different national accounting and tax systems. At present it is obvious that certain degree of accounting and tax harmonization has to take place. The aim of the paper is to introduce different attitudes to harmonization of accounting for SME, to analyze the impacts of missing harmonization in above stated areas on the activities of SMEs on the internal market

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38

Rebetak, Filip, and Viera Bartosova. "Current state of accounting in Slovak Republic in the conditions of globalization." SHS Web of Conferences 129 (2021): 10011. http://dx.doi.org/10.1051/shsconf/202112910011.

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Research background: Globalization currently impacts every aspect of economic life. Accounting and the law that govern it are no exceptions. The interconnectedness of companies across state boundaries brings with itself challenges to the accounting practices around the world. The globalization in the world of accounting is represented with the movement for harmonization of accounting practices around the world. International Financial Reporting Standards (IFRS) are a vehicle for that harmonization. Slovak Republic also allows companies to publish their financial statements in accordance with t

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39

Otrusinová, Milana, and Eva Hýblová. "International harmonization of accounting demands a new approach to accounting education." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 2 (2013): 427–35. http://dx.doi.org/10.11118/actaun201361020427.

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Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP). As the number of companies which apply the GAAP is predominant, the

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40

Roberts, Clare, and Yue Wang. "Accounting harmonization and the value‐relevance of dirty surplus accounting flows." Review of Accounting and Finance 8, no. 4 (2009): 340–68. http://dx.doi.org/10.1108/14757700911006930.

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41

Chen, Shimin, Zheng Sun, and Yuetang Wang. "Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices." Accounting Horizons 16, no. 3 (2002): 183–97. http://dx.doi.org/10.2308/acch.2002.16.3.183.

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While international harmonization of accounting is gaining momentum in recent years, there is little empirical evidence on whether the harmonization of accounting standards leads to harmonized accounting practices and comparable financial reports. Benefiting from a unique research opportunity in China, this study provides such evidence. Since January 1, 1998, a newly promulgated Accounting Regulation for Listed Companies is in effect. This new regulation is the most comprehensive effort at harmonizing Chinese generally accepted accounting standards (GAAP) with International Accounting Standard

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42

Hodges, Ron. "How might harmonization influence the future prevalence of public sector creative accounting?" Tékhne 16, no. 1 (2018): 3–14. http://dx.doi.org/10.2478/tekhne-2019-0001.

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Abstract This paper considers the significance of future harmonization on public sector creative forms of accounting (PSCA) in the context of both national accounting and government financial reporting. The analysis is carried out through a review of studies provided in the academic and official literatures. Examples are provided of PSCA in a ‘broad’ context of any manipulation of financial information and in a ‘focused’ context, referring to the reporting of deficit / surplus and associated levels of debt. The analysis is related to the influence of harmonization using the classification of i

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43

Sviridova, L. A. "ACCOUNTING TOOLS IN THE DIGITAL ECONOMY AND ITS HARMONIZATION." Intellect. Innovations. Investments, no. 1 (2024): 42–54. http://dx.doi.org/10.25198/2077-7175-2024-1-42.

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The paper examines the issues of using accounting tools necessary to systematize information on the performance of economic entities of various groups: commercial organizations of the real sector; non-profit organizations of the real and public sectors; organizations of the budgetary sphere; taking into account the possibility of its harmonization in order to bring together the methodology of national accounting for external and internal control of the reliability of information. The characteristics of the main accounting tools are given, taking into account the content of the requirements of

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44

Collett, Peter H., Jayne M. Godfrey, and Sue L. Hrasky. "International Harmonization: Cautions from the Australian Experience." Accounting Horizons 15, no. 2 (2001): 171–82. http://dx.doi.org/10.2308/acch.2001.15.2.171.

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Global harmonization of accounting is a challenging and controversial issue currently confronting accounting standard setters and market regulators internationally. To date, Australia is further along in its international harmonization program than any other country with an established standard-setting regime. While no country's national standard-setting arrangements are likely to be subject to political pressures identical to those recently exerted in Australia, there are lessons to be learned from the Australian events. Given the political nature of standard setting, it is not surprising tha

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45

TAY, J. S. W., and R. H. PARKER. "Measuring International Harmonization and Standardization." Abacus 26, no. 1 (1990): 71–88. http://dx.doi.org/10.1111/j.1467-6281.1990.tb00233.x.

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46

van der Tas, Leo G. "European Accounting Harmonization: Achievements, Prospects and Tax Implications." EC Tax Review 1, Issue 3 (1992): 178–88. http://dx.doi.org/10.54648/ecta1992020.

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47

Shim, Jae-Young. "Concepts and Benefits of Public Sector Accounting Harmonization." Korean Governmental Accounting Review 16, no. 3 (2018): 125–51. http://dx.doi.org/10.15710/kgar.2018.16.3.125.

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48

Ivanov, Yu N., and T. A. Khomenko. "On Harmonization of Business Accounting and the SNA." Voprosy statistiki 27, no. 5 (2020): 16–22. http://dx.doi.org/10.34023/2313-6383-2020-27-5-16-22.

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The article considers a wide range of questions pertaining to possible and applicable harmonization of business accounting and the SNA which would, if implemented, facilitate the improvement of the information base for the compilation of national accounts and consistency of analysis of economy at micro and macro levels. The authors note that total harmonization of the two systems of information cannot be achieved due to diff erences in their key objectives. The harmonization of selected indicators and classifi cation, however, is possible and useful. In this context, the views on this matter o

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49

Buchanan, F. Robert. "International accounting harmonization: Developing a single world standard." Business Horizons 46, no. 3 (2003): 61–70. http://dx.doi.org/10.1016/s0007-6813(03)00030-2.

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50

Manzano, Mercedes Palacios. "Accounting Harmonization in Latin America: Moving toward IFRS." Research in Accounting Regulation 18 (2005): 281–82. http://dx.doi.org/10.1016/s1052-0457(05)18013-8.

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