000			nas a22 7a 4500
999			_c3619 _d3619
003			OSt
005			20170808214354.0
008			170808b xxuqr|p| |||| 00| 0 eng d
022			_20155-9982
040			_cUM Bansalan College LIC
082			_aBPer. 657 _bAc27
100			_95603 _aGhio, Alessandro.
245			_aAccounting harmonization in the BRIC countries : _ba common path / _cby Alessandro Ghio and Roberto Verona.
260			_a--Amsterdam: _bElsevier, _c2015.
300			_apages 121-139
310			_aQuarterly
362			_aVolume 39, issue 2 (June 2015)
440			_95407 _aAccounting Forum.
490			_vVolume 39, issue 2 (June 2015) _x0155-9982
500			_aInclude references.
520	3		_aThe 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.
650		0	_95604 _aBRICs
650		0	_95606 _aAccounting harmonization.
650		0	_95608 _aAccounting systems.
650		0	_95610 _aGAAP.
700			_95611 _aVerona, Roberto.
942			_2ddc _cBPER.