Linkages in the International Business Community: Accounting Evidence

Richard C Da Costa, James Fisher and William M Lawson
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Richard C Da Costa: Carleton University
James Fisher: Heriot-Watt University
William M Lawson: Carleton University

Journal of International Business Studies, 1980, vol. 11, issue 2, 92-102

Abstract: This paper makes a case that accounting is a professional function in which activities depend on the needs of those business groups it serves. As the information needs of these separate national business groups converge, there will be precipitated a parallel growth of an internationalized accounting community. This study investigates two hypotheses about the international linkage between accounting practices and the information needs of the financial community.© 1980 JIBS. Journal of International Business Studies (1980) 11, 92–102

Date: 1980
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