Accounting: what balance is there between universality and contingency?

The question regarding the universal or contingent character of accounting is essential because it determines one of the dimensions of the governance of organizations. The first part of the article shows the dynamics of universality, that is, the movement towards a single set of global standards. Th...

詳細記述

書誌詳細
出版年:Audit Financiar
主要な著者: Alain Burlaud, Geneviève Causse
フォーマット: 論文
言語:英語
出版事項: Chamber of Financial Auditors of Romania 2018-02-01
主題:
オンライン・アクセス: http://revista.cafr.ro/temp/Article_9562.pdf