TY  - SER
AU  - Ghio, Alessandro.
AU  - Verona, Roberto.
TI  - Accounting harmonization in the BRIC countries: a common path 
U1  - BPer. 657 
PY  - 2015///
CY  - --Amsterdam
PB  - Elsevier
KW  - BRICs
KW  - Accounting harmonization
KW  - Accounting systems
KW  - GAAP
N1  - Include references
N2  - 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
ER  -