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THINK LITERACY: Introduction to Accounting BAI3E

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In twenty-five years, international accounting, as G. Mueller 1 states, has outgrown its childhood and adolescence to become a young adult, and its growth is reflected in the large quantity of accounting literature in the sphere. Why are researchers and academics so interested in this "discipline" ? There are several possible answers. F. Choi and G. Mueller 2 point out that now at the end of the twentieth century, a period shaped by the forces of global competition, operating, financing, and investing decisions are colored by their international implications. As many of these decisions are premised on accounting data, a knowledge of international accounting issues is crucial for achieving...
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THINK LITERACY: Introduction to Accounting BAI3E

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