ENVIRONMENT OF ACCOUTING SCIENCE: A COMPARATIVE BETWEEN ANGLO-SAXON AND CONTINENT EUROPE

Cemal Elitas, Feyyaz Yildiz and Mustafa Uc ()
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Mustafa Uc: UniversitŠt Bremen Lehrstuhl Unternehmensrechnung und Controlling and Afyon Kocatepe University

Anadolu University Journal of Social Sciences, 2011, vol. 11, issue 2, 1-18

Abstract: In this study, environment of accounting science is tried to be determine and accounting is positioned in this environment. With this aim accounting systems of Anglo-Saxon and Continent Europe is compared and differences are revealed. Hence, Anglo-Saxon and Continent Europe accounting systems are analyzed with specifying environment of accounting science. Two most effective environmental factors are determined as a conclusion of intuitive analysis. Those are international relations and financial resources.

Keywords: Accounting Science; Anglo-Saxon Accounting; Continent Europe Accounting; Accounting Environment. (search for similar items in EconPapers)
JEL-codes: M40 M41 M49 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:and:journl:v:11:y:2011:i:2:p:1-18

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