Accounting for Globalization

23 Pages Posted: 5 Dec 2003

See all articles by Cameron Graham

Cameron Graham

York University - Schulich School of Business

Dean Neu

University of Calgary - Haskayne School of Business


The age of globalization is a ubiquitous topic in academic and popular presses, yet the phrase is often used without substance. We argue that if globalization is to be useful as a theoretical construct, then detailed research is required into the concrete and specific mechanisms that constitute globalization. Within accounting literature, prior research on globalization has focussed on the role of financial market liberalization and the harmonization of accounting standards in encouraging the spread of common practices. However, less research energy has been directed to understanding the role of other accounting/financial mechanisms and other agents/institutions. We examine how accounting functions in the context of a number of supranational organizations such as the OECD and the IMF, and look at the international flows of capital, products, information, practices, and people that these organizations serve to regulate.

JEL Classification: F02, M41

Suggested Citation

Graham, Cameron and Neu, Dean, Accounting for Globalization. Accounting Forum, Vol. 27, pp. 449-471, December 2003. Available at SSRN:

Cameron Graham (Contact Author)

York University - Schulich School of Business ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3

Dean Neu

University of Calgary - Haskayne School of Business ( email )

2500 University Drive, NW
Calgary, Alberta T2N 1N4

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