International Accounting Harmonization Adopting Universal Information Methods for a Global Financial System

by Beke, Jeno

• ISBN13: 9781137375308
• ISBN10: 1137375302
• Format: Hardcover
• Copyright: 2013-12-18
• Publisher: Palgrave Macmillan

Summary

Today's competitive economic environment requires companies to create integrated, forward-thinking business strategies. Accounting plays a large part in the creation of these strategies by establishing step-by-step guidelines for achieving strategic objectives. In short, international accounting standards and local accounting standards play a major role in the success rate of a company's overall accounting scheme.

International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.

Author Biography

Jeno Beke is Associate Professor of Accounting at the University of Pecs, Hungary. Over the course of his 20 plus year career, he has published more then 126 papers and articles in academic journals such as: International Journal of Management, International Business and Management, and Journal of Accounting and Taxation. Aside from his teaching position, Dr. Beke is also Chairman of the American-Hungarian Accounting Association, as well as, Secretary of Society of the Hungarian Economists.

Table of Contents

1. Introduction
2. Previous Related Literature Review
3. Classification of Accounting Systems
4. International Accounting Standards
5. International Financial Reporting Standards
6. Accounting Standardization
7. The Influencing Factors of Accounting Harmonization
8. Research Design
9. Methodology
10. Hypothesis
11. Empirical Results