Accounting Research from the Globalization Perspective

14 Pages Posted: 6 Dec 2006 Last revised: 8 Nov 2010

See all articles by Paul Diaconu

Paul Diaconu

Bucharest Academy of Economic Studies; Bucharest Academy of Economic Studies

Nicoleta Coman

Bucharest Academy of Economic Studies

Date Written: November 2006

Abstract

This paper explores the idea of globalisation and considers accounting's role in that process in order to develop new spaces for accounting research. That's why in this paper we are looking for questions not necessary for answers. Adopting an 'alternative' view of accounting it's related to the fact that we sees accounting as social and evolutionist process, that pays heed to those voices arguing for greater social and environmental justice, and that draws attention to the role of accounting researchers in the process of globalisation. The paper defines globalisation and expands the globalisation and accounting research agenda introducing in this context the harmonization process in accounting. There are the two main systems which are disputing the first stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the selected one. Due to this fact a convergence of the two, joining the advantages and disadvantages of the two should be the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. The paper is emphasising the role of the cultural differences in the process of imposing of an unique international accounting system by the global organizations.

Keywords: investors, capital markets, international accounting, harmonization, globalisation

JEL Classification: M41,M44, M47, O10, Z10

Suggested Citation

Diaconu, Paul and Diaconu, Paul and Coman, Nicoleta, Accounting Research from the Globalization Perspective (November 2006). Available at SSRN: https://ssrn.com/abstract=949431 or http://dx.doi.org/10.2139/ssrn.949431

Paul Diaconu (Contact Author)

Bucharest Academy of Economic Studies ( email )

6, Romana Square, District 1
Bucharest, 010374
Romania

Bucharest Academy of Economic Studies ( email )

6, Romana Square, District 1
Bucharest, 010374
Romania

Nicoleta Coman

Bucharest Academy of Economic Studies ( email )

6, Romana Square, District 1
Bucharest, 010374
Romania

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