Log in

Relevant bibliographies by topics / International Accounting / Journal articles

To see the other types of publications on this topic, follow the link: International Accounting.

Journal articles on the topic 'International Accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'International Accounting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

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

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

8

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

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

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

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

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

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

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

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Zeff, S. A. "International Accounting Service." International Journal of Accounting 35, no. 2 (2000): 293. http://dx.doi.org/10.1016/s0020-7063(00)00055-8.

Full text

APA, Harvard, Vancouver, ISO, and other styles

13

Zorio, Ana. "Comparative International Accounting." International Journal of Accounting 38, no. 2 (2003): 237–39. http://dx.doi.org/10.1016/s0020-7063(03)00025-6.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Chowdary, T. H. "International accounting rates." Telecommunications Policy 21, no. 1 (1997): 77. http://dx.doi.org/10.1016/s0308-5961(97)80955-x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

Buckland, Roger. "International group accounting." British Accounting Review 22, no. 3 (1990): 293–94. http://dx.doi.org/10.1016/0890-8389(90)90014-9.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Sissons, K. W., and J. Solomon. "International accounting rates." Telecommunications Policy 13, no. 2 (1989): 90–93. http://dx.doi.org/10.1016/0308-5961(89)90034-7.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

Barnes, Paul. "Creative Accounting, Fraud and International Accounting Scandals." Accounting and Business Research 41, no. 4 (2011): 411–12. http://dx.doi.org/10.1080/00014788.2011.610703.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Billings, Mark. "Creative accounting, fraud and international accounting scandals." Business History 53, no. 7 (2011): 1185–86. http://dx.doi.org/10.1080/00076791.2011.620773.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

20

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

21

Liu, Jing. "On International Accounting Valuation." Journal of International Accounting Research 5, no. 1 (2006): 67–87. http://dx.doi.org/10.2308/jiar.2006.5.1.67.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Zeff, S. A. "Applying International Accounting Standards." International Journal of Accounting 35, no. 2 (2000): 289. http://dx.doi.org/10.1016/s0020-7063(00)00069-8.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

Beechy, Thomas H. "Accounting: An international perspective." International Journal of Accounting 33, no. 3 (1998): 394–96. http://dx.doi.org/10.1016/s0020-7063(98)90041-3.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

Hoogendoorn, Martin N. "Applying International Accounting Standards." International Journal of Accounting 39, no. 1 (2004): 113–15. http://dx.doi.org/10.1016/j.intacc.2003.12.005.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

Cadogan, Bill. "International Accounting Software Issues." Industrial Management & Data Systems 90, no. 2 (1990): 16–17. http://dx.doi.org/10.1108/eum0000000001424.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Ketz, J. Edward. "International accounting and finance." Journal of Corporate Accounting & Finance 11, no. 6 (2000): 63–65. http://dx.doi.org/10.1002/1097-0053(200009/10)11:6<63::aid-jcaf12>3.0.co;2-6.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Kočner, M., and M. Konvalina. "Comparison of valuation manners within international accounting." Agricultural Economics (Zemědělská ekonomika) 49, No. 6 (2012): 290–94. http://dx.doi.org/10.17221/5389-agricecon.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

Supriya., H. "Forensic Accounting - Emerging Trend in Indian Accounting Field." International Journal of Trend in Scientific Research and Development 3, no. 4 (2019): 733–34. https://doi.org/10.31142/ijtsrd23896.

Full text

Abstract:

Forensic accounting is upcoming trend in Indian accounting field, forensic accountant is differ from other accountant, while other accountant look at the number but forensic accounting look beyond the number, it involves integration of investigation ,auditing, accounting skills to proceed in legal matter. It came to limelight in India after corporate frauds and white collar crimes however there is difficulty in adopting it and lack of awareness among people regarding forensic accounting. Supriya. H "Forensic Accounting - Emerging Trend in Indian Accounting Field" Published in Interna

APA, Harvard, Vancouver, ISO, and other styles

29

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Pekdemir, Recep. "Globalized accounting profession and the U.S. certified public accountancy." Journal of Accounting, Business and Finance Research 19, no. 2 (2024): 70–80. http://dx.doi.org/10.55217/102.v19i2.851.

Full text

Abstract:

Globalization has affected the accounting profession most throughout the world. In today’s environment, many international accountants have recently become Chartered Accountants (CA) of the United Kingdom or Certified Public Accountants of the United States and Territories, even though they do not live in those countries. In addition, the number of international candidates has been increasing gradually, and they should know how to be licensed for one or both of those designations. In this context, the paper argues how anglophone accounting institutes and associations of English-speaking countr

APA, Harvard, Vancouver, ISO, and other styles

31

DeFond, Mark L. "Why Accounting Matters: Evidence from Accounting's “Big Bang”." Journal of International Accounting Research 18, no. 3 (2019): 87–96. http://dx.doi.org/10.2308/jiar-52568.

Full text

Abstract:

ABSTRACT This article is based on my keynote speech presented at the 2018 Journal of International Accounting Research Conference held at Ca' Foscari University of Venice, Italy. The worldwide adoption of International Financial Reporting Standards in 2005 represents a “quasi-experimental” shock for thousands of companies around the world. This “Big Bang” event provided accounting researchers with an opportunity to gain insights into the fundamental qualitative characteristics of accounting that users find valuable. This research identifies several qualitative characteristics that help explain

APA, Harvard, Vancouver, ISO, and other styles

32

Prabowo, Ananto, and Lia Ameliyah. "Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta." AKTSAR: Jurnal Akuntansi Syariah 3, no. 1 (2020): 81. http://dx.doi.org/10.21043/aktsar.v3i1.7117.

Full text

Abstract:

This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of thi

APA, Harvard, Vancouver, ISO, and other styles

33

Kovalenko, Daniil D. "MANAGERIAL ACCOUNTING AND IFRS (IAS): TRADITIONAL AND MODERN ACCOUNTING CONCEPTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/3, no. 147 (2024): 227–33. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.03.027.

Full text

Abstract:

This article explores the theoretical and practical aspects of the organization of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards), provides a detailed overview of traditional and modern concepts of managerial accounting. This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial acco

APA, Harvard, Vancouver, ISO, and other styles

34

Král, Bohumil. "International Accounting Standard 2 - Inventories and Czech Accounting Legislation." Český finanční a účetní časopis 2014, no. 3 (2014): 107–21. http://dx.doi.org/10.18267/j.cfuc.412.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

Maltby, Josephine. "Book review: Creative accounting, fraud and international accounting scandals." Accounting History 16, no. 4 (2011): 481–82. http://dx.doi.org/10.1177/1032373211423404.

Full text

APA, Harvard, Vancouver, ISO, and other styles

36

Ali, Muhammad Jahangir, and Kamran Ahmed. "Determinants of accounting policy choices under international accounting standards." Accounting Research Journal 30, no. 4 (2017): 430–46. http://dx.doi.org/10.1108/arj-02-2015-0020.

Full text

Abstract:

Purpose The purpose of this paper is to examine the determinants of accounting policy choices under International Accounting Standards (IASs) of listed firms in South Asia. Design/methodology/approach We selected three IASs-based accounting policy choices from 369 listed companies in India, Pakistan and Bangladesh for the financial year 2007-2008. Findings Our results show that firm size, investment opportunity set, leverage and ownership by the general public are significant determinants of accounting policy choice in South Asian countries. However, we do not find a significant relationship b

APA, Harvard, Vancouver, ISO, and other styles

37

Gómez-Biscarri, Javier, and Germán López-Espinosa. "Accounting measures and international pricing models: Justifying accounting homogeneity." Journal of Accounting and Public Policy 27, no. 4 (2008): 339–54. http://dx.doi.org/10.1016/j.jaccpubpol.2008.06.005.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

Kotova, X. Yu, and N. N. Shakirova. "Capital accounting and liabilities problems in the context of economic processes reforming and international financial reporting standards introducing." Vestnik Universiteta, no. 1 (March 2, 2022): 130–37. http://dx.doi.org/10.26425/1816-4277-2022-1-130-137.

Full text

Abstract:

Reform in the Russian Federation raises a number of problems, including the regulation of capital and liabilities accounting. The object of the study is the International Financial Reporting Standards impact on the domestic accounting system development, reflecting the economic processes globalisation and digitalisation, the emergence of new accounting objects and increasing requirements for the reporting quality. The essence of newly emerging accounting categories was analysed in the article, the definitions of “liabilities” in the International Financial Reporting Standards and domestic prac

APA, Harvard, Vancouver, ISO, and other styles

39

Banerjee, Bhabatosh, and Sumon Bhattacharjee. "Management Accounting: An International Perspective." Management Accountant Journal 54, no. 1 (2019): 86. http://dx.doi.org/10.33516/maj.v54i1.86-91p.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Kindratska, Lubomira. "INTERNATIONAL ACCOUNTING: RECOGNIZING OR DENYING." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 24(52) (2022): 121–26. http://dx.doi.org/10.25264/2311-5149-2022-24(52)-121-126.

Full text

Abstract:

The article is devoted to the author's views on the place and role of international accounting in the modern economic system of the country. It is noted that at any stage of evolution there will be a kind of problem niches that can and should be filled, especially in the theory of accounting. The issue of the possibility of working out accounting procedures in international accounting with the help of IFRS is considered. Emphasis is placed on the importance of targeted information, which can manifest itself in two main forms: semantic and pragmatic. IFRS is recognized as a target for improving

APA, Harvard, Vancouver, ISO, and other styles

41

Johnson, Leigh Redd, Holly R. Rudolph, and Robert A. Seay. "An Accounting International Experience Course." American Journal of Business Education (AJBE) 3, no. 10 (2010): 55–62. http://dx.doi.org/10.19030/ajbe.v3i10.488.

Full text

Abstract:

Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today’s global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term study tour of London. This paper examines the rationale for an accounting international experience course, provides an overview of the class and presents a suggested itinerary for the London trip.

APA, Harvard, Vancouver, ISO, and other styles

42

Kostyuchenko, Valentina, Alyona Malinovskaya, and Anastasiia Mamonova. "Cryptocurrencies Accounting under International Standards." Modern Economics 21, no. 1 (2020): 122–28. http://dx.doi.org/10.31521/modecon.v21(2020)-19.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Ogawa, Kiyoshi. "The Development of International Accounting." TRENDS IN THE SCIENCES 6, no. 6 (2001): 76–78. http://dx.doi.org/10.5363/tits.6.6_76.

Full text

APA, Harvard, Vancouver, ISO, and other styles

44

SAUDAGARAN, SHAHROKH M., and Bambi Hora. "International Accounting: A User Perspective." Journal of International Accounting Research 9, no. 2 (2010): 69–70. http://dx.doi.org/10.2308/jiar.2010.9.2.69.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

Beuselinck, Christof. "Data Analytics for Accounting International." International Journal of Accounting 55, no. 01 (2020): 2080001. http://dx.doi.org/10.1142/s1094406020800013.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

Carnegie, Garry D., and Christopher J. Napier. "Exploring comparative international accounting history." Accounting, Auditing & Accountability Journal 15, no. 5 (2002): 689–718. http://dx.doi.org/10.1108/09513570210448966.

Full text

APA, Harvard, Vancouver, ISO, and other styles

47

Donnelly, Shawn. "The International Accounting Standards Board." New Political Economy 12, no. 1 (2007): 117–25. http://dx.doi.org/10.1080/13563460601068875.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Utsumi, Yoshio. "Moving beyond international accounting rates." Telecommunications Policy 24, no. 1 (2000): 5–8. http://dx.doi.org/10.1016/s0308-5961(99)00071-3.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Pierce, A. "Financial Accounting: An International Introduction." British Accounting Review 35, no. 2 (2003): 191–92. http://dx.doi.org/10.1016/s0890-8389(03)00006-4.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Gordon, Elizabeth A. "International Accounting: A User Perspective." International Journal of Accounting 36, no. 1 (2001): 117–19. http://dx.doi.org/10.1016/s0020-7063(01)00088-7.

Full text

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!