The very idea of classification in international accounting
Accounting Organizations and SocietyPublished 1 October 1995
Alan Roberts
Citations59
SJR quartileQ1
SJR score2.12
SNIP2.48
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Abstract
The paper discusses some issues and problems associated with attempts to classify national systems of accounting. Attention is given to classification experiences in other disciplines. The analysis aims to show the incoherence of taxonomies which rely upon appeals to objectivity and tries to present a case for the development of classifications which explicitly focus on the concept of an "accounting system".
Keywords
Business, Management and Accounting
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