Relevant bibliographies by topics / International accounting harmonization

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

Academic literature on the topic 'International accounting harmonization'

Author: Grafiati
Published: 4 June 2021
Last updated: 5 February 2022

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Journal articles on the topic "International accounting harmonization"

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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 (March 22, 2017): 104–9. http://dx.doi.org/10.18844/gjhss.v3i4.1530.

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

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

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Hajnal, Noémi. "The Harmonization of Accounting." Acta Universitatis Sapientiae, Economics and Business 5, no. 1 (November 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 standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.
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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 (October 21, 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 determine the degree to which these requirements are similar and by inference, the probably contribution to harmonization.
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Lainez, Jose A., Jose I. Jarne, and Susana Callao. "The Spanish accounting system and international accounting harmonization." European Accounting Review 8, no. 1 (May 1999): 93–113. http://dx.doi.org/10.1080/096381899336168.

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

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

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Dissertations / Theses on the topic "International accounting harmonization"

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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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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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Chen, Feng. "Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness /." Click to view the E-thesis via HKUTO, 2001. http://sunzi.lib.hku.hk/hkuto/record/B42576131.

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Secord, Peter. "Harmonization of accounting practices within NAFTA : history, environment, assessment and prospects." Thesis, University of Reading, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.272285.

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Paananen, Mari. "Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications." Thesis, University of North Texas, 2003. https://digital.library.unt.edu/ark:/67531/metadc4400/.

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The focus of the study is on financial reporting for non-U.S. firms registered with the Securities Exchange Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital market implications. The motivation for the study is the SEC's ongoing assessment of IAS for possible use by non-U.S. registrants for listing and capital raising in the U.S. Previous research on variations in financial reporting practices has revealed distinctly different types of financial reporting depending on country of origin. Moreover, some research suggests that such differences in financial reporting tend to persist in spite of harmonization efforts of accounting standards. This study suggests that there may be a systematic difference between credit and equity firms' financial reporting that is manifested by the fact that credit firms' adjustments to U.S. GAAP are greater than the adjustments made by equity firms. This systematic difference has had the following capital market consequences for credit firms, (1) a decreasing strength of association between accounting earnings and share prices post-1994, (2) an increased bid-ask spread post-1994, and (3) a decreased trading volume post-1994. This may be an indication that on the average firms reporting under IAS fail to meet an important part of the SEC's second assessment criterion with respect to high quality and full disclosure, namely comparability. In addition, it seems that the revisions made by International Accounting Standards Board (IASB) have not resulted in more congruent financial reporting among firms reporting under IAS over time.
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Cabelo, Micaela Sofia Domingues. "Análise da aplicação do Sistema Oracle na empresa Kemet Electronics Portugal, S.A." Master's thesis, Universidade de Évora, 2012. http://hdl.handle.net/10174/15326.

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O presente trabalho corresponde à etapa final de um percurso académico orientado para a obtenção do grau de mestre em Gestão com especialização em Contabilidade e Auditoria. Este estudo tem como objetivo analisar a aplicação do sistema Oracle na empresa Kemet Electronics Portugal, S.A., principalmente no departamento da contabilidade, na realização das tarefas de conferência e contabilização de faturas e notas de crédito de fornecedores. Com o intuito de atingir o objetivo proposto, a primeira parte do estudo inclui uma análise teórica aos temas da harmonização internacional contabilística e dos sistemas de informação contabilísticos. A segunda parte do trabalho é essencialmente dedicada às aplicações do sistema Oracle na referida empresa. O estágio, que decorreu entre outubro de 2009 e abril de 2010, possibilitou o contacto com a realidade empresarial, permitindo o confronto entre os ensinamentos teóricos e a sua aplicação prática, no sentido de facilitar uma futura integração profissional. O trabalho permitiu também compreender a importância da utilização dos sistemas de informação nas empresas multinacionais, ou seja, de que forma o sistema apoia a atividade e o desenvolvimento de todos os departamentos da empresa; ABSTRACT: This work corresponds to the final stage of the Master's degree in Management - specialization in Accounting and Auditing. This study aims to analyze the application of Oracle system in the Kemet Electronics Portugal, S.A., namely in the accounting department, in accomplishing the task of verifying and accounting of invoices and credit notes from suppliers. In order to achieve this purpose, the first part of the study includes a theoretical analysis of the issues of international accounting harmonization and information accounting systems. The second part of the work includes the analysis of the Oracle system in the company. The internship, which took place between October 2009 and April 2010, provided some contact with the business reality, allowing the comparison between the theoretical knowledge and the practical application to facilitate the future professional integration. The work also enabled to understand the importance of using information systems in multinational corporations, i.e., how the system support the activity and the development of all departments of the company.
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Greco, Marcus Vinicius Derito. "Contabilidade governamental brasileira no contexto da convergência aos padrões internacionais." reponame:Repositório Institucional do FGV, 2009. http://hdl.handle.net/10438/3933.

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With the globalization of the economy and the growing participation of several world investors in financial markets, combining the political, economical and social differences of each country, the varying Accounting Statements based on principles, standards, procedures or idiosyncratic accounting patterns become inadequate to provide comprehensible and useful financial information to the users at international level. Considering a country¿s conditions, peculiarities and the stage of development, the need to promote the convergence of the effective accounting practices in the public sector with the emerging international accounting standards is imperative as the public entities endeavor to provide transparent and comparable accounting information that can be understood by financial analysts, investors, auditors and other users, independent of their origin and location. Consequently, the objective of this research was described through the following questions: Which are the main differences between the international and local accounting norms applicable to the public sector in Brazil? Which are the main differences between the applicable international accounting norms and the practices adopted by the Brazilian public sector? And, which are the main differences between the practices adopted by the entities of the Brazilian public sector and the practices adopted by entities of the public sector of countries that formally follow the international accounting norms? The methodology adopted in this research was the one of comparative analysis between standards and practices. To provide a basis for the comparative analysis, the Brazilian standards were used for the public sector and the international standards were identified by consulting with the main international accounting committees. In the comparative analyses of norms adopted in national accounting statements the financial accounting statements of the Municipal districts of Rio de Janeiro and of São Paulo were used, and compared with the international accounting statements of New Zealand. The results of these comparative analyses provide important conclusions about the convergence and harmonization processes in accounting norms and practices for the public sector mainly as they demonstrate some of the conflicts among the recent efforts to base and harmonize accounting practices in the near future, but today significant differences remain between the norms and practices. It was also noticed that, in practice, the divergence in Brazilian accounting practices from the international standards are accentuated by the recognition of the registrations of the budgetary execution in the patrimonial accounting; and, the comparison with the practices adopted by New Zealand demonstrated that the foreign country¿s advances towards harmonizing its standards to the international norms and practices in such an important way that New Zealand independently overcomes the minimum exigencies of harmonization, which in practice, is more complete than the practices currently adopted in Brazil.
Com a globalização da economia e a crescente participação de diversos investidores mundiais no mercado financeiro, somadas as diferenças políticas, econômicas e sociais de cada país, as Demonstrações Contábeis baseadas nos princípios, normas, procedimentos ou padrões contábeis idiossincráticos se tornaram inadequadas para prestar informações financeiras úteis aos usuários a nível internacional, no que se refere à compreensividade. A necessidade de promover a convergência das práticas contábeis vigentes no setor público com as normas internacionais de contabilidade tendo em vista as condições, peculiaridades e o estágio de desenvolvimento do nosso país torna imperativo que os entes públicos disponibilizem informações contábeis transparentes e comparáveis que possam ser entendidas e compreendidas por analistas financeiros, investidores, auditores e demais usuários, independentemente de sua origem e localização. Diante disso, o problema desta pesquisa foi descrito através das seguintes questões: Quais são as principais diferenças entre os padrões contábeis internacionais e os aplicáveis ao setor público no Brasil? Quais são as principais diferenças entre os padrões internacionais aplicáveis ao setor público no Brasil e as práticas efetivamente adotadas no setor público brasileiro? E, quais são as principais diferenças entre as práticas efetivamente adotadas pelas entidades do setor público brasileiro em relação às práticas adotadas por entidades do setor público de países que formalmente seguem os padrões internacionais? A metodologia adotada nesta pesquisa foi a de análise comparativa entre normas e práticas. Para entendimento da análise comparativa e a amostra, foram utilizadas as atuais normas brasileiras para o setor público, e para as normas internacionais foram identificados e consultados os principais comitês internacionais. Nas análises comparativas que adotaram demonstrações contábeis nacionais foram utilizadas as demonstrações financeiras dos Municípios do Rio de Janeiro e de São Paulo, que foram confrontados com as demonstrações contábeis internacionais da Nova Zelândia. As análises comparativas e análise de resultados gerou conclusões importantes sobre o processo de convergência e harmonização contábil para o setor público principalmente por demonstrarem que o confronto entre os padrões evidenciaram o surgimento recente de uma nova ordem para fundamentar práticas contábeis harmônicas no futuro próximo, mas hoje ainda guarda significativa diferença entre os padrões. Percebeu-se também que na prática contábil brasileira as divergências entre os padrões internacionais é bastante acentuada e sofre influência dos aspectos do reconhecimento dos registros da execução orçamentária na contabilidade patrimonial; e o confronto com as práticas adotadas pela Nova Zelândia demonstrou que o país estrangeiro avança em direção a harmonizar seus padrões aos internacionais de forma tão importante que por conta própria supera as exigências mínimas de harmonização, alcançando conjunto mais completo na prática e com isso distancia-se ainda mais da prática por hora adotada no Brasil.
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Mickytė, Vaida. "Tarptautinių apskaitos standartų ir verslo apskaitos standartų lyginamoji analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_153506-72489.

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Tyrimo objektas – Tarptautiniai ir Verslo apskaitos standartai. Tyrimo tikslas – atlikti Tarptautinių ir Verslo apskaitos standartų nuostatų lyginamąją analizę bei nustatyti perėjimo prie Tarptautinių apskaitos standartų tikslingumą visoms Lietuvos verslo įmonėms. Uždaviniai: - išanalizuoti apskaitos harmonizavimo ir standartizavimo būtinumą ir reikšmę; - palyginti Tarptautinių apskaitos standartų ir Verslo apskaitos standartų nuostatas bei nustatyti skirtumus; - ištirti Tarptautinius apskaitos standartus ir Verslo apskaitos standartus taikančių įmonių apskaitos metodų pasirinkimus praktikoje; - išsiaiškinti Tarptautinių ir Verslo apskaitos standartų taikymo privalumus ir trūkumus bei nustatyti perėjimo prie Tarptautinių apskaitos standartų tikslingumą visoms Lietuvos verslo įmonėms. Tyrimo metodai: lyginamosios analizės bei sintezės, ekspertinis, palyginimo, grupavimo, anketinės apklausos, grafinio vaizdavimo metodai. Rezultatai: išstudijavus ekonominę literatūrą, mokslo darbus, publikacijas, LR Vyriausybės įstatymus, apskaitos standartų nuostatas, išsiaiškintos finansinės apskaitos harmonizavimo ir standartizavimo tendencijos, nustatyti skirtumai tarp Verslo apskaitos standartų ir Tarptautinių apskaitos standartų. Atlikus verslo apskaitos standartų ir tarptautinių apskaitos standartų taikymo Lietuvos įmonių apskaitoje empirinį tyrimą, išsiaiškinti standartų taikymo privalumai ir trūkumai, respondentų apskaitos metodų pasirinkimai, pateiktos išvados dėl TAS ir VAS taikymo... [toliau žr. visą tekstą]
The object of the research – International and Business Accounting Standards. The aim of the research – to accomplish comparative analysis of International Accounting Standards and Business Accounting Standards and measure the influence of these standards application on the rates of Lithuanian enterprises’ financial accountability. The objectives of this research are: - to analyse the meaning and necessity of accountancy harmonization and standardization; - to compare the attitudes of International Accounting Standards and Business Accounting Standards and estimate the differences; - to explore company’s choices of Accountancy methods which practice International and National Accounting Standards; - to ascertain the merits and demerits of International Accounting Standards and Business Accounting Standards application and identify the expediency of passing to International Accounting Standards to all Lithuanian business enterprises. The research methodics incorporates such methods: comparable analysis and synthesis, experimental, assort able, interview and graphic methods. Results: made analysis of economical literature, studies, publications, laws of Lithuanian government, Accounting Standards, the tendencies of harmonization and standardization of accountancy were ascertain. Also the differences between International Accounting Standards and Business Accounting Standards were diagnosed. The empirical investigation of the application of International and Business... [to full text]
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Thomaz, João Luis Peruchena. "Convergência de Normas Contábeis no MERCOSUL e na Comunidade Andina: um estudo em empresas industriais de capital aberto." Universidade do Vale do Rio dos Sinos, 2012. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4742.

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O presente estudo investiga o nível de convergência de práticas contábeis em empresas industriais dos países do MERCOSUL e da Comunidade Andina. Partindo de uma base teórica com a qual se identificou o atual estágio de adoção das Normas Internacionais de Contabilidade, nos países destes dois blocos econômicos, foi possível comparar a convergência normativa com a prática contábil. Para tanto, analisou-se a mensuração e a evidenciação dos principais elementos patrimoniais numa amostra de trinta empresas industriais, nos países destes dois blocos econômicos sul-americanos. A amostra foi escolhida por critérios de intencionalidade e acessibilidade, sendo os dados obtidos a partir das páginas web dos órgãos nacionais encarregados de controlar e fiscalizar os mercados de capitais, em cada um dos países pesquisados. Os dados coletados foram submetidos à análise descritiva, para elaboração de quadros-resumos relativos às práticas contábeis das empresas de cada país, no que concerne à mensuração e evidenciação dos seguintes elementos patrimoniais: Contas a Receber de Clientes (Receitas), Estoques, Investimentos, Imobilizado e Intangível. As análises realizadas possibilitaram que se identificasse o atual estágio de convergência em termos de normas e práticas contábeis, nos dois blocos econômicos. Em geral, observou-se que a prática contábil, nas empresas pesquisadas, ainda é muito heterogênea nos diferentes países. Enquanto que, em alguns países, constatou-se convergência quase total às normas internacionais emitidas pelo IASB, em outros, este processo parece distante. Observou-se também que a adoção das normas internacionais não significa a observância e a convergência na prática. Por fim, foi possível perceber que há ainda um caminho a percorrer, para que, nos países do MERCOSUL e da Comunidade Andina, as práticas contábeis estejam completamente harmonizadas, convergindo aos padrões de contabilidade internacionalmente aceitos.
The present study investigates the level of accounting convergence practices in businesses in the countries of Mercosul and the Andean community. Departing from a theoretical basis in which we have identified the current stage of use of the International Accounting Standards in countries from these two economical segments, it was possible to compare the convergence regulations with the accounting practices. To do so, we have analyzed the measurement and the disclosure of main assets in 30 companies in these South American countries. This countries were sampled by intentionality criterion and accessibility, the data was acquired from the web pages of national entities in charge of controlling the capital markets in each of the sampled countries. The collected data was submitted to descriptive analysis and summary maps were made concerning the accounting practices of the companies in each country in what concerns the measurement and disclosure of the following assets: accounts receivable (revenue) stocks, investment, intangibles and fixed assets. The analysis carried out, made it possible to identify the current stage of convergence concerning regulations and accounting practices in these countries. It was verified that accounting practices are very different in the countries sampled. While in some countries we found almost total convergence with the accounting practices issued by the IASB, in some others this process was somewhat distant. It was also observed that the adoption of International regulations does not mean convergence in practice. Finally we observed that there is a long way for the accounting practices of the Mercosul countries and Andean Community to be harmonized, and converge with the internationally accepted accounting standards.
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Trabelsi, Raoudha. "Harmonisation comptable internationale dans les pays émergents : contigences environnementales ou pressions institutionnelles ? : cas de la Tunisie." Thesis, Montpellier 1, 2011. http://www.theses.fr/2011MON10048.

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La recherche conduite se focalise sur le cas de la Tunisie, un pays émergent, initialement imprégné d'une culture comptable continentale, qui s'est engagé en 1997 dans une réforme avant-gardiste d'harmonisation comptable internationale, devançant plusieurs pays, dont ceux de l'Union Européenne, en abandonnant son Plan Comptable Général hérité de la période coloniale française, pour adopter son premier système comptable de type anglo-saxon, largement inspiré du référentiel international. Alors que la normalisation comptable internationale a considérablement évolué depuis 1997, notamment par le remplacement en 2001 de l'IASC par l'IASB, et l'introduction des IFRS, paradoxalement, très peu de révisions ont été apportées au système tunisien, laissant ainsi apparaître un écart, qui s'est progressivement creusé, entre normes tunisiennes et normes internationales. Cette situation interroge les motivations réelles ayant provoqué la réforme de 1997, qui peut être due aussi bien à un réel besoin local de se joindre à la sphère mondiale, qu'à une volonté d'afficher une étiquette ou un "Label ", au sens de Daske et al. (2007), afin de se conformer aux recommandations des organismes internationaux, et d'attirer différentes parties prenantes étrangères. Il convient de ce fait de s'interroger sur la nature des facteurs à l'origine du processus d'harmonisation comptable internationale en Tunisie : s'agit-il de contingences environnementales, ou de pressions institutionnelles? Ainsi, conformément à une structure de recherche classique, avec l'exposition d'une revue de la littérature, suivie d'une étude exploratoire du terrain exploitant qualitativement des entretiens réalisés auprès de professionnels tunisiens, pour mener enfin l'étude empirique proprement dite, dans une démarche quantitative, notre recherche se base sur la théorie de la contingence et l'approche néo-institutionnelle, pour répondre à la problématique suivante : Dans un pays émergent historiquement à tradition comptable continentale, comment se mesure l'avancement du processus d'harmonisation internationale et quels en sont les déterminants? Exploitant des réponses recueillies de juin à septembre en 2009 puis en 2010, via un questionnaire administré auprès de professionnels exerçant au sein de cabinets d'expertise comptable tunisiens et de cadres comptables exerçant au sein d'entreprises localisées en Tunisie, cette étude a pu montrer un faible niveau général d'harmonisation comptable internationale en Tunisie, de jure, mais surtout de facto. Aussi, l'analyse a montré que les facteurs étudiés susceptibles d'avoir un impact sur l'avancement du processus d'harmonisation sont à la fois contingents et néo-institutionnels, ces derniers étant les plus influents, pour les cabinets, alors qu'ils sont exclusivement néo-institutionnels, pour les entreprises. Le modèle comptable anglo-saxon ne serait donc pas pertinent pour toutes les entités économiques tunisiennes, la réforme de 1997 n'étant principalement que le résultat de pressions institutionnelles, notamment étrangères, exercées sur les choix économiques et politiques du pays, plutôt que d'un besoin émanant des différents acteurs interagissant dans le tissu économique tunisien local. En l'occurrence, parmi les parties exerçant une influence sur les entités tunisiennes pour les adapter à la culture anglo-saxonne des normes internationales, cette étude a identifié, les réseaux internationaux d'expertise comptable et d'audit, notamment les Big4, les groupes de sociétés multinationales, les parties prenantes étrangères des entreprises exportatrices, etc. Ainsi, seules les entités à dimension internationale présentent des niveaux élevés de familiarisation avec les IFRS
The study focuses on the case of Tunisia, an emerging country, initially impregnated by a continental accounting culture, having started in 1997 a pioneering reform of international accounting harmonization. Thus, ahead of several countries including those of the European Union, Tunisia replaced its General Accounting Plan inherited from the French colonial period, to adopt its first Anglo-Saxon accounting system, largely inspired by the international accounting system. But while the international accounting standardization had changed considerably since 1997, with the replacement of the IASC in 2001 by the IASB, and the introduction of IFRS, adding a "financial" dimension to the accounting information, paradoxically, very few revisions were made to the Tunisian system, showing a gap between Tunisian and international standards, that kept progressively widening. This situation of Tunisian accounting standardization, between a need and a will to make up the process of harmonizing with the international accounting standards, and a maintain of the Tunisian standards inspired by revised and even repealed old international standards, questions about the real motivations behind the 1997's Tunisian accounting reform. It may as well have been legitimized by a local real need to join the global sphere, or as a desire to display a label as defined in Daske et al. (2007), in order to comply with the recommendations of international organizations, and to attract foreign stakeholders. We therefore question the nature of the factors behind the process of international accounting harmonization in Tunisia: is it due to environmental contingencies, or institutional pressures? Following a conventional research structure, with a literature review, an exploratory study exploiting qualitatively interviews conducted with Tunisian professionals, and an empirical study using a quantitative approach, our research is based on the contingency theory and the neo-institutional approach, to address the following research question:In an emerging country historically impregnated with continental accounting tradition, how to measure the progress of the international harmonization process and what are its determinants? Exploiting responses collected via a questionnaire conducted from June 2009 to September 2009, and from June 2010 to September 2010, and administered to professionals working in Tunisian accounting firms or affiliated to the accounting departments of different Tunisian firms, the study showed the stagnation of the international accounting harmonization process in Tunisia. Also, the analysis showed that there are both contingent and institutional factors behind the launch of harmonization process, for accounting professionals working in accounting firms, and only institutional factors for professionals affiliated to accounting departments of Tunisian firms. The Anglo-Saxon accounting model would not be relevant for all economic entities in Tunisia, since the 1997 reform is principally the result of institutional pressures, mostly international ones, impacting the economic and political choices of the country, rather than a choice made to fulfill a need expressed by the various actors interacting in the local Tunisian economy. Among the parties that push Tunisian entities to be familiarized with the Anglo-Saxon culture of the international standards, our study identified the international accounting and auditing networks, including the Big4, the multinational groups, the stakeholders of foreign exporting firms, etc. Thus, in Tunisia, only the entities dealing with such international environment have high levels of familiarization with IFRS standards
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Books on the topic "International accounting harmonization"

1

Beke, Jeno. International Accounting Harmonization. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349.

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Goeltz, Richard Karl. International accounting harmonization: The impossible (and unnecessary?) dream. Sarasota, Fla: American Accounting Association, 1991.

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Beke, Jeno. International accounting harmonization: Adopting universal information methods for a global financial system. New York: Palgrave Macmillan, 2013.

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Akateva, Marina, and Svetlana Beskorovaynaya. Theoretical and methodological assessment of accounting and reporting adaptation processes in the context of global integration of Russian and international legislation. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1080624.

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The monograph is devoted to the fundamental scientific, theoretical, organizational and methodological issues of harmonization of accounting and reporting of Russian economic entities, understanding and professional assessment, including in the retrospective aspect. For postgraduates, undergraduates and students of the financial and economic direction. The materials of the monograph can be used in the educational process as part of teaching a number of accounting, financial and legal disciplines, as well as for further research in the field of accounting science and practice.
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Christopher, Nobes, ed. International harmonization of accounting. Cheltenham, UK: E. Elgar Pub., 1996.

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J, Strong Christopher, Fédération internationale des bourses de valeurs., International Bar Association. Section on Business Law., International Federation of Accountants, and International Capital Markets Group, eds. Harmonization of international accounting standards. London: International Capital Markets Group, 1993.

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Group, International Capital Markets, International Federation of Accountants, Fédération Internationale des Bourses de Valeurs., and International Bar Association. Section on Business Law., eds. Harmonization of international accounting standards. International Capital Markets Group, 1993.

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J, Gray S. International Group Accounting: International Harmonization and the Seventh Eec Directive (International Accounting). Croom Helm Ltd, 1988.

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Developments in the international harmonization of accounting. Cheltenham, UK: Edward Elgar, 2004.

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J, Gray S., Paul D. Gordon, and Adolf Gerhard Coenenberg. International Group Accounting: Issues in European Harmonization. Taylor & Francis Group, 2015.

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Book chapters on the topic "International accounting harmonization"

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Beke, Jeno. "International Accounting Standardization Process." In International Accounting Harmonization, 147–60. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_8.

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Beke, Jeno. "Classification of Accounting Systems." In International Accounting Harmonization, 11–72. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_2.

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Beke, Jeno. "Introduction." In International Accounting Harmonization, 1–10. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_1.

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Beke, Jeno. "The Influencing Factors of Accounting Harmonization." In International Accounting Harmonization, 73–77. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_3.

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Beke, Jeno. "Problems Caused by Accounting Diversity." In International Accounting Harmonization, 79–83. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_4.

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Beke, Jeno. "Economic Factors of Accounting Harmonization." In International Accounting Harmonization, 85–98. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_5.

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Beke, Jeno. "Comparative Statistical Analysis." In International Accounting Harmonization, 99–117. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_6.

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Beke, Jeno. "Effects of Universal Information Methods on Company Performance." In International Accounting Harmonization, 119–45. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_7.

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Beke, Jeno. "Summary and Conclusions." In International Accounting Harmonization, 161–70. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_9.

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Polzer, Tobias, Giuseppe Grossi, and Christoph Reichard. "The Harmonization of Public Sector Accounting and Diffusion of IPSAS." In Challenges in the Adoption of International Public Sector Accounting Standards, 17–34. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63125-3_2.

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Conference papers on the topic "International accounting harmonization"

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Munteanu, Adrian, Doina Fotache, and Octavian Dospinescu. "Information Systems Security Risk Assessment: Harmonization with International Accounting Standards." In 2008 International Conference on Computational Intelligence for Modelling Control & Automation. IEEE, 2008. http://dx.doi.org/10.1109/cimca.2008.26.

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TRABELSI, Raoudha. "International accounting normalization and harmonization processes across the world History and overview." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-1997_af15.38.

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Kovač, Matjaž. "HARMONIZATION OF DIRECT TAXATION IN THE EU AND IT’S INFLUENCE ON INTERNATIONAL TAXATION." In 9th International Conference on Modern Research in Management, Economics and Accounting. Acavent, 2019. http://dx.doi.org/10.33422/9th.meaconf.2019.05.1065.

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Legenzova, Renata, Asta Gaigalienaė, and Inesa Vilkaitaė. "Harmonization of Accounting Practices: The Case of Accounting for PPE in Lithuanian Non-Listed Companies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.29.

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Bukhammas, Ali S., and Abdelmohsen M. Desoky. "An Empirical Examination on the Degree of Accounting Harmonization of PPE and Inventory." In 2020 International Conference on Data Analytics for Business and Industry: Way Towards a Sustainable Economy (ICDABI). IEEE, 2020. http://dx.doi.org/10.1109/icdabi51230.2020.9325702.

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Lovita, Erna. "Harmonization of Culture and Religion in Internal Control, Strengthening Form of SME Growth." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.1.

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Lalakulych, Mariya, Igor Britchenko, and Tetyana Hushtan. "Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine." In 2nd International Conference on Social, Economic and Academic Leadership (ICSEAL 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icseal-18.2018.25.

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