Ghio, Alessandro. <br/><br/>
Accounting harmonization in the BRIC countries :  a common path / 
by Alessandro Ghio and Roberto Verona. 
 - Amsterdam:  Elsevier,  2015. 
 - pages 121-139 
 - Quarterly 
 - Volume 39, issue 2 (June 2015) 
 - Accounting Forum. .
 -  Volume 39, issue 2 (June 2015)  0155-9982 .
<br/><br/> Include references. 
<br/><br/> The aim of this paper is to undersatnd the similarities and differences in the accounting convergence process of the BRIC countries. Ths study examines the evolution of these countries' accounting systems by developing a three-dimensional framework based on the political, economic and cultural elements. Brazil and Russia merely imitate, whereas China and India edit and translate the international standards (informed divergence'). The political aspects, supported by the national culture and community', represents the main driver, even if the three dimensions are closely interconnected and overall, we show the current emergence of limits of the implementation of the dominant market model. 
<br/><br/><label>ISSN: </label>
<br/><br/><label>Subjects--Topical Terms: </label><br/>BRICs<br/>Accounting harmonization.<br/>Accounting systems.<br/>GAAP.
<br/><br/><label>Dewey Class. No.: </label>BPer. 657  / Ac27