Linkages in the International Business Community: Accounting Evidence
This paper makes a case that accounting is a professional function in which activities depend on the needs of those business groups it serves. As the information needs of these separate national business groups converge, there will be precipitated a parallel growth of an internationalized accounting community. This study investigates two hypotheses about the international linkage between accounting practices and the information needs of the financial community.© 1980 JIBS. Journal of International Business Studies (1980) 11, 92–102
Year of publication: |
1980
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Authors: | Costa, Richard C Da ; Fisher, James ; Lawson, William M |
Published in: |
Journal of International Business Studies. - Palgrave Macmillan, ISSN 0047-2506. - Vol. 11.1980, 2, p. 92-102
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Publisher: |
Palgrave Macmillan |
Saved in:
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