Relevant bibliographies by topics / International Accounting

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'International Accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "International Accounting"

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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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RATHORE, SHIRIN, and Gaurav Kumar. "International Accounting,." Journal of International Accounting Research 9, no. 1 (2010): 55–56. http://dx.doi.org/10.2308/jiar.2010.9.1.55.

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A. Adams, C. "International accounting." International Journal of Accounting 33, no. 5 (1998): 666–68. http://dx.doi.org/10.1016/s0020-7063(98)90021-8.

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Beerel, Annabel C. "International accounting." Long Range Planning 20, no. 3 (1987): 114. http://dx.doi.org/10.1016/0024-6301(87)90082-3.

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윤소라. "Accounting Quality and International Accounting Convergence." Korea International Accounting Review ll, no. 37 (2011): 255–80. http://dx.doi.org/10.21073/kiar.2011..37.011.

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BARTH, MARY E., WAYNE R. LANDSMAN, and MARK H. LANG. "International Accounting Standards and Accounting Quality." Journal of Accounting Research 46, no. 3 (2008): 467–98. http://dx.doi.org/10.1111/j.1475-679x.2008.00287.x.

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Vosselman, Ed. "The performativity of accounting: advancing a Posthumanist understanding." Qualitative Research in Accounting & Management 19, no. 2 (2022): 137–61. http://dx.doi.org/10.1108/qram-04-2021-0062.

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Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative acc
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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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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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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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Dissertations / Theses on the topic "International Accounting"

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Edelmann, Gerhard. "International Accounting Standards and Changes in Accounting Terminology." Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare
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Grau, Andreas. "Gewinnrealisierung nach International Accounting Standards /." Wiesbaden : Dt. Univ.-Verl, 2002. http://www.gbv.de/dms/zbw/352935693.pdf.

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Bigoy, Céline. "Les IAS (International Accounting Standards)." [S.l.] : [s.n.], 2003. http://www.enssib.fr/bibliotheque/documents/dessid/rrbbigoy.pdf.

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Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Villeurbanne, ENSSIB : 2003. Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Lyon 1 : 2003.
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Rossman, Patricia A. "Defining the International Accounting Standard Board's governance network." ScholarWorks, 2009. https://scholarworks.waldenu.edu/dissertations/684.

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There is little empirical research identifying the structural forces influencing the International Accounting Standards Board (IASB). The purpose of this study was to analyze the structural forces underlying international accounting regulation to contribute insights useable by the public, politicians, and scholars to conceptualize the processes of international accounting regulation. Based on stakeholder theory, legitimacy theory, and social network theory it was posited that this network is rationally created to serve certain stakeholder groups in the face of divergent stakeholder interests.
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Chen, Feng, and 陳峰. "Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B42576131.

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Rahman, Sheikh Fazlur. "Power and international accounting regulation : accounting policy making at the united nations." Thesis, University of Manchester, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633248.

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The process of international accounting regulation is somewhat diffuse. Many organisations, e.g., the International Accounting Standards Committee (IASC), the Organisation for Economic Co-operation and Development (OECD), and the United Nations (UN) are involved -- each with its own different constituency, authority structure, and more importantly, its obj ectives. The third world nations' demands for greater disclosure by Transnational Corporations (INCs) have been taken up by the UN -- a debate to which the OECD and the lASC have also contributed. Negotiations over an acceptable set of discl
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Shields, Karin Elisabeth. "International accounting standard setting : lobbying and the development of financial instruments accounting." Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/7904/.

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With the establishment of the International Accounting Standards Board (IASB) one of the first projects that were added to its agenda was the financial instruments project. The controversy surrounding the standards, and their heavy Anglo-American nature, have led to widespread concerns regarding the IASB granting undue influence to certain lobbying parties in developing these standards. The thesis examines whether these concerns are warranted. The IASB standard setting is characterised by varying degrees of constituent support and opposition for the organisation’s proposed changes to accountin
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Fritz, Susanne, and Christina Lämmle. "The International harmonisation process of Accounting Standards." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1554.

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<p>Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries. </p><p>Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it? </p><p>Realisation: In orde
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Peng, Songlan. "The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation." VCU Scholars Compass, 2005. http://catalog.hathitrust.org/api/volumes/oclc/100400486.html.

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Cadiz-Andrion, Luisa Victoria. "Investigating stakeholder concerns in accounting for co-operative equity under international accounting standards." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2007. http://hdl.handle.net/10092/871.

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This research examines submissions from the co-operative sector in response to the exposure of Draft Interpretation D8: Members' Shares in Co-operative Entities (D8) to analyse their responses to the classification of co-operative member shares under D8. A review of extant literature revealed that the concentration of submissions to similar documents comes from investor-owned firms in developed countries; and that there is a dearth of submissions from developing countries and alternative business models, such as co-operatives. This research sought to compare and establish the similarities an
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Books on the topic "International Accounting"

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Ann, Frost Carol, and Meek Gary K. 1949-, eds. International accounting. 3rd ed. Prentice Hall, 1999.

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Choi, Frederick D. S. International accounting. 6th ed. Pearson Prentice Hall, 2008.

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Choi, Frederick D. S. International accounting. 2nd ed. Prentice-Hall, 1992.

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Choi, Frederick D. S. International accounting. 2nd ed. Prentice-Hall, 1992.

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B, Perera M. H., ed. International accounting. 2nd ed. McGraw-Hill Irwin, 2009.

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J, Walton Peter, Haller Axel, and Raffournier Bernard, eds. International accounting. International Thomson BusinessPress, 1998.

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B, Perera M. H., ed. International accounting. 3rd ed. McGraw-Hill Irwin, 2012.

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1949-, Meek Gary K., ed. International accounting. 7th ed. Prentice Hall, 2011.

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Holt, Paul E. International accounting. 5th ed. Dame, 2001.

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Lawrence, Steve. International accounting. International Thomson Business Press, 1996.

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Book chapters on the topic "International Accounting"

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Wynn-Williams, Michael. "International Accounting." In Managing Global Business. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-34826-5_14.

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Ajami, Riad A., and G. Jason Goddard. "International accounting." In Global Business. Routledge, 2017. http://dx.doi.org/10.4324/9781315147734-4.

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O'Regan, Philip. "International Accounting." In Financial Information Analysis, 4th ed. Routledge, 2025. https://doi.org/10.4324/9781032663777-20.

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Eggloff, Frank. "International Accounting Standards." In Bilanzierung nach HGB, US-GAAP und IAS im Vergleich. Gabler Verlag, 1999. http://dx.doi.org/10.1007/978-3-322-82755-5_3.

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Bossert, Rainer, and Ulrich L. Manz. "International Accounting Standards." In Physica-Lehrbuch. Physica-Verlag HD, 1997. http://dx.doi.org/10.1007/978-3-642-61494-1_15.

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Haas, Ingeborg. "International Accounting Standards." In Rückstellungen. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6635-3_12.

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Morrison, Janet. "Finance and Accounting." In International Business. Macmillan Education UK, 2009. http://dx.doi.org/10.1007/978-1-137-07339-6_11.

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Bandy, Gary. "Financial accounting." In International Public Financial Management. Routledge, 2018. http://dx.doi.org/10.4324/9781351128308-2.

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Bandy, Gary. "Management accounting." In International Public Financial Management. Routledge, 2018. http://dx.doi.org/10.4324/9781351128308-3.

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Endenich, Christoph. "International Vergleichendes Controlling." In Comparative Management Accounting. Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4277-7_2.

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Conference papers on the topic "International Accounting"

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Kastrati, Albana. "Accounting Quality in Albania (International Accounting Standard Entities)." In 9th International Conference on Leadership, Technology, Innovation and Business Management: Leadership, Innovation, Media and Communication. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.02.2.

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Bebeșelea, Mihaela. "Management Accounting in the Digital Era – One Accounting as Cloud Accounting Type." In Ninth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/limen.2023.85.

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In this article, the focus is on highlighting the point at which the digitization of management accounting has been reached in Romania, be­cause accounting automation from its beginnings refers to financial ac­counting, as a form of accounting, mandatory to be organized from a le­gal point of view. Management accounting, as a form of accounting, is optional to be organ­ized, in computer programs, it was only represented by a computerized sec­tion for stock management, without giving it the possibility of developing the object of study in his accounts of the 9th class of accounts, as well as fi
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Draganova, Sevdalina, and Svetlozar Stefanov. "Implementation of international accounting standard 39." In the 5th international conference. ACM Press, 2004. http://dx.doi.org/10.1145/1050330.1050408.

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Wu, Long, and Youyou Liu. "International Comparison of Government Accounting System." In 2021 7th International Conference on Information Management (ICIM). IEEE, 2021. http://dx.doi.org/10.1109/icim52229.2021.9417136.

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DUÇI, Ejona. "Applying National Accounting Standards, International Accounting Standards, and Strategic Management Accounting Costing Techniques in Durres SMEs in Albania." In 4th International Conference on Research in Management. Acavent, 2022. http://dx.doi.org/10.33422/4th.icrmanagement.2022.06.100.

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Bak, Melania. "CREATIVITY IN ACCOUNTING VERSUS ACCOUNTANT�S BEHAVIOURISM." In 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/13/s03.021.

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Pinto Borges, Ana. "Proceedings of the International Workshop Accounting and Taxation (IWAT2021)." In International Workshop Accounting and Taxation, edited by Elvira Vieira and Susana Aldeia. ISAG-EUROPEAN BUSINESS SCHOOL, 2021. http://dx.doi.org/10.58869/2021.02.

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Keglević Kozjak, Suzana. "Digital Trends in the Accounting Profession." In 7th International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/itema.s.p.2023.89.

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The rapid technological changes have profoundly affected the ac­counting profession. This study aims to systematically explore how digital tech­nology is influencing accounting, examining the forces driving this change. It also investigates crucial educational adaptations needed for future accoun­tants to navigate the evolving technological landscape. The research exam­ines various aspects, including the complex relationship between the account­ing profession and global technological changes, the evolving role of technol­ogy in accounting, and the necessary adjustments required in accounting e
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ANDRESSA LOPES DE ARA�JO, MARIA, JAIRO SIMI�O DORNELAS, and AM�RICO NOBRE AMORIM. "FINANCIAL ACCOUNTING AS A SERVICE: ACCOUNTANT PERCEPTIONS ABOUT THE FUTURE OF TRADITIONAL ACCOUNTING OFFICES ROUTINES." In 15th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2018. http://dx.doi.org/10.5748/9788599693148-15contecsi/ps-5914.

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"INTERNATIONAL CONVERGENCE OF ACCOUNTING STANDARDS IN CHINA." In WISSENSCHAFTLICHE ERGEBNISSE UND ERRUNGENSCHAFTEN: 2020. European Scientific Platform, 2020. http://dx.doi.org/10.36074/25.12.2020.v1.30.

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Reports on the topic "International Accounting"

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Fishbone, L. G. International safeguards: Accounting for nuclear materials. Office of Scientific and Technical Information (OSTI), 1988. http://dx.doi.org/10.2172/6840191.

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Choi, Frederick D. S., and Richard Levich. International Accounting Diversity: Does it Impact Market Participants? National Bureau of Economic Research, 1991. http://dx.doi.org/10.3386/w3590.

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ตุลยาเดชานนท์, สุจิตรา. การวิเคราะห์เชิงเปรียบเทียบในการวัดผลการดำเนินงานของธุรกิจลีสซิ่งในประเทศไทย : โครงการวิจัย. คณะพาณิชยศาสตร์และการบัญชี จุฬาลงกรณ์มหาวิทยาลัย, 2006. https://doi.org/10.58837/chula.res.2006.20.

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โครงการวิจัยเรื่อง “การวิเคราะห์เชิงเปรียบเทียบในการวัดผลการดำเนินงานของธุรกิจลีสซิ่งในประเทศไทย” มุ่งเน้นทำการศึกษาเกี่ยวกับวิธีการรับรู้ทางบัญชีของธุรกิจลีสซิ่งที่ดำเนินกิจการเกี่ยวกับการเช่าซื้อรถยนต์ และจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย ระหว่างปี พ.ศ. 2545 ถึง 2547 โดยทำการวิเคราะห์เปรียบเทียบกับมาตรฐานการบัญชีของสหรัฐอเมริกาฉบับที่ 13 (Statements of Financial Accounting Standard [SFAS] No. 13) มาตรฐานการบัญชีระหว่างประเทศฉบับที่ 17 (International Accounting Standards [IAS] No. 17) และมาตรฐานการบัญชีไทยฉบับที่ 29 (Thai Accounting Standard [TAS] No. 29) “การบัญชีสำหรับสัญญาเช่าระยะยาว”
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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on
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Ianchovichina, Elena, Robert McDougall, and Thomas Hertel. China in 2005 Revisited: The Implications of International Capital Mobility. GTAP Working Paper, 2000. http://dx.doi.org/10.21642/gtap.wp12.

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This paper revisits the analysis of the implications of China's economic growth on her trading partners presented in Arndt et al. (1997) using a dynamic, applied general equilibrium model that features international capital mobility. We find that accounting for the impact of China's growth on international capital markets reverses some of the findings in the paper by Arndt et al. In particular, net creditor regions lose while net debtor regions benefit from an economic slowdown in China due to the resulting decline in the cost of capital. Our analysis also reveals the importance of capital acc
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Chepeliev, Maksym. A Revised CO2 Emissions Database for GTAP. GTAP Research Memoranda, 2022. http://dx.doi.org/10.21642/gtap.rm37.

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Since GTAP 5 Data Base, a special satellite account that estimates CO2 emissions from fossil fuel combustion has been developed (Lee, 2002). A corresponding approach to the estimation of emissions has remained unchanged since then and relies on the Tier 1 method of the 1996 IPCC Guidelines (IPCC/OECD/IEA, 1997). However, a number of concerns regarding discrepancies between GTAP CO2 emissions data and other international data sources, such as EDGAR and IEA, have been raised. In this paper, we compare GTAP CO2 emissions data with other international data sources and quantify the revealed discrep
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Rickels, Wilfried, Wolfgang Koeve, Felix Meier, Marius Paschen, Christian Rischer, and Ignacio Saldivia. Report on appropriateness of accounting schemes to assign carbon credits to ocean NETs. OceanNets, 2023. http://dx.doi.org/10.3289/oceannets_d1.2.

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Carbon accounting is essential for quantifying carbon removal and determining required offsets. The valuation goes beyond mere measurement, taking into account factors such as temporary storage and the social cost of carbon (SCC). These valuations inform the issuance of carbon offsets, but governance frameworks also play a role in their issuance. For ocean-based carbon removal methods, such as ocean iron fertilization and blue carbon projects, cost-benefit accounting supported by SCC assessments is appropriate. Challenges arise for integration compliance systems such as the EU Emissions Tradin
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van Aalst, Maarten. Addressing Climate Risk Management in IDB Operations: Options for Project Screening and Analysis, based on Emerging International Guidance and Practice. Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0009135.

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The paper intends to explain how ex ante climate proofing in the project cycle relates to other bank activities concerning adaptation to climate change, such as: (i) accounting and analysis for IDB reporting with respect to climate change, (ii) incorporating adaptation in country and sector-level programming, (iii) local and project-level pilot or case studies to gain practical experience, and (iv) capacity development within the IDB and its client countries.
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DeMetri, Olga, Samuel Moreno, and Gerardo Funes. Executive Summary: Seizing the Market Opportunity of the Growing Latino and Caribbean Community in the United States. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005247.

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This is the executive summary of a study that explores the significant impact of the rapidly growing Latino and Caribbean community in the U.S., accounting for nearly 20% of the population. This community contributed $2.7 trillion to the U.S. economy in 2019 alone. It also plays a pivotal role in enhancing U.S. trade and investment ties with Latin America and the Caribbean. Case studies from key U.S. cities highlight the community's broad influence, from economics to culture and politics. Overall, this demographic growth presents abundant opportunities for both domestic and international colla
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Saha, Devanik. Barriers and Sources of Resistance to Achieving Locally Led Development. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/k4dd.2024.073.

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This review focuses on highlighting the key barriers and obstacles towards achieving locally led development[1] and localisation. While these terms are used interchangeably, the term ‘locally led development’ is more typically used in the international development literature, while localisation is more common in humanitarian circles. There are some issues around the lack of a globally agreed definition and consensus, such as how the lack of definition creates confusion among donors and stakeholders to approach and implement locally led development/localisation. There are no universally accepte
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