Tschopp, Daniel; Huefner, Ronald - In: Journal of Business Ethics 127 (2015) 3, pp. 565-577
. Our comparison follows a framework of seven factors for exploring comparative accounting history put forth by Carnegie and …, Practices, Propagation, Products, and Profession. Using this framework allows for a comparison of similarities and differences … deficiencies in comparability, consistency, reliability, and relevance. The results of this comparison provide some insight on the …