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Chapter
19 Outline
Notes
- G. G. Mueller, H. Gernon, and G. Meek, Accounting: An International
Perspective (Burr Ridge, IL: Richard D. Irwin, 1991).
- S. J. Gary, "Towards a Theory of Cultural Influence on the Development
of Accounting Systems Internationally," Abacus 3 (1988), pp.
1-15, and R. S. Wallace, O. Gernon, and H. Gernon, "Frameworks for International
Comparative Financial Accounting," Journal of Accounting Literature
10 (1991), pp. 209-64.
- K. M. Dunne and G. A. Ndubizu, "International Acquisition Accounting
Method and Corporate Multinationalism," Journal of International
Business Studies 26 (1995), pp. 361-77.
- W. A. Wallace and J. Walsh, "Apples to Apples: Profits Abroad," Financial
Executive, May-June 1995, pp. 28-31.
- Wallace, Gernon, and Gernon, "Frameworks for International Comparative
Financial Accounting."
- Gary, "Towards a Theory of Cultural Influence on the Development of
Accounting Systems Internationally," and S. B. Salter and F. Niswander,
"Cultural Influences on the Development of Accounting Systems Internationally,"
Journal of International Business Studies 26 (1995), pp. 379-97.
- G. Hofstede, Culture's Consequences: International Differences
in Work Related Values (Beverly Hills, CA: Sage Publications, 1980).
- Salter and Niswander, "Cultural Influences on the Development of Accounting
Systems Internationally."
- Ibid.
- Mueller, Gernon, and Meek, Accounting: An International Perspective.
- P. D. Fleming, "The Growing Importance of International
Accounting Standards," Journal of Accountancy,
September 1991, pp. 100 - 06, and "Bean Counters, Unite!" The
Economist, June 10, 1995, pp. 67 - 68.
- Fleming, "The Growing Importance of International Accounting
Standards."
- L. Berton, "All Accountants May Soon Speak the Same Language,"
The Wall Street Journal,
August 29, 1995, p. A15.
- F. Choi and I. Czechowicz, "Assessing Foreign Subsidiary
Performance: A Multinational Comparison," Management
International Review 4, 1983, pp. 14 - 25.
- D. Lessard, and P. Lorange, "Currency Changes and Management
Control: Resolving the Centralization/Decentralization Dilemma," Accounting
Review, July 1977, pp. 628 - 37.
- Mueller, Gernon, and Meek, Accounting:
An International Perspective.
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