A Comparative Analysis of Significant Influences on the Accounting Systems of Diverse European Countries and the U.S.A.
Journal of International Business Research 2009, July, 8, 2
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Publisher Description
INTRODUCTION The main purpose of accounting is to provide to stakeholders, information useful for economic decision making. Stakeholders may be within a company, society, the government, etc. Since accounting is designed to provide information to stakeholders, their wants and interests naturally are reflected in the accounting systems that serve them. This paper analyzes the economic, legal, political, educational, and religious impact on accounting systems in three European countries (France, Sweden, and the United Kingdom), and compares them to the United States. The European countries have similar themes that link them together and in some ways relate to the United States.
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