Measurement of formal harmonisation in accounting: an exploratory study

Article Abstract:

More focus has been placed on international accounting harmonisation as co-operation between countries increases. Harmonisation can be studied in relation to regulations and to practices. A methodology has been developed for measuring formal harmonisation and identifying areas where there is formal disharmony. This is useful for projects such as harmonisation in the European Union. The reasons for different practices can also be identified in order to assess how haronisation can be achieved.

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Financial and external reporting research: the broadening corporate governance challenge

Article Abstract:

The usage of Hines' social constructionist approach to examine the research on publication of accounting research papers is described. The examination of published reviews of financial and external reporting, besides the interviews of accounting professors at British universities, is presented.

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The management of strategic exchange risk: evidence from corporate practices

Article Abstract:

The impact of strategic exchange risk on the management of multinational corporations is investigated. The accounting process for strategic exchange risk have evolved through several stages since the 1970s.

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