Zimmermann, Jochen; Kilian, Jan-Philipp; Schymczyk, Johannes - 2010
This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA …, Canada and Japan. Having formerly been embedded into different institutional environments, accounting systems varied widely … accounting systems, leading to increasing convergence between the various systems. It is the aim of this paper to describe these …