This paper describes the evolution of accounting systems, accounting education, and the accounting profession in the … People's Republic of China. Throughout the reform process, accounting development has been recognized as critical to Chinese … enterprises are becoming more complex and diverse. The Chinese accounting system is being transformed to meet the demands of these …

impacts on firms:1) they have eliminated the old accounting model that information and knowledge is expensive ; 2) they have …

. The aim of this paper is to provide empirical evidence that the use of accounting-based information could significantly … sample of farms of Catalonia, Spain. One model included non-accounting-based variables, while the other also considered … accounting-based variables. It was found that accounting added significant information to predict various degrees of farm …

Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and …. Firstly, this paper considers the relevance of international accounting harmonisation for European business. It then proceeds … to examine accounting regulation in three countries: Spain, Sweden and Austria, highlighting the key regulatory issues of …