文章基本信息

标题：MATERIAL ACCOUNTING HARMONIZATION: AN OVERVIEW OF TRADE LITERATURE
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作者：Mustata Razvan V. ; Matis Dumitru ; Dragos Dana Simona 等
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2010
卷号：XIX
期号：01
页码：548-548–552
出版社：University of Oradea
摘要：Our paper develops an overview of trade literature within the particular area of material accounting harmonization. The usefulness of this paper consists in offering an up to date image on what was written on this particular topic with significant practical implications. We first divide existent studies on stages that we consider can be grounded based on trade literature’s evolution. Furthermore, a qualitative analysis is done for studies belonging to each period. Limitations of previous studies are also synthesized. The final point of our analysis gives shape to research perspectives that further needs to be exploited.
关键词：material accounting harmonization, de facto harmonization, measurement instruments, trade literature, accounting harmonization process