Negash, Minga; Holt, Andrew; Hathorn, John - In: Journal of Accounting & Organizational Change 13 (2017) 1, pp. 65-84
USA are not sufficiently grounded on principles of recognition, measurement and disclosure. Second, the evidence does not … industries. The final observation is the political process of managing change in the standard setting/adoption process in the USA … the USA by soliciting and documenting the opinions of future practicing accountants. …