Jindrichovska, Irena; Kubickova, Dana - In: The International Journal of Management Science and … (2013) 10-(Dec), pp. 83-106
This paper uses the classification of accounting systems as a guide to explore the impact of new International … group of classification of accounting systems was weakly confirmed. It had been found that the impact of these changes on … accounting systems by Nobes 1983 and 1989. However, a new research on classification needs to be performed because of recent …