MATERIAL ACCOUNTING HARMONIZATION: AN OVERVIEW OF TRADE LITERATURE

Razvan Mustata (), Matis Dumitru () and Dragos Dana Simona ()

Annals of Faculty of Economics, 2010, vol. 1, issue 1, 548-552

Abstract: 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.

Keywords: material accounting harmonization; de facto harmonization; measurement instruments; trade literature; accounting harmonization process (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2010:i:1:p:548-552

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