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Linkages in the International Business Community: Accounting Evidence

Author

Listed:
  • Richard C Da Costa

    (Carleton University)

  • James Fisher

    (Heriot-Watt University)

  • William M Lawson

    (Carleton University)

Abstract

This paper makes a case that accounting is a professional function in which activities depend on the needs of those business groups it serves. As the information needs of these separate national business groups converge, there will be precipitated a parallel growth of an internationalized accounting community. This study investigates two hypotheses about the international linkage between accounting practices and the information needs of the financial community.© 1980 JIBS. Journal of International Business Studies (1980) 11, 92–102

Suggested Citation

  • Richard C Da Costa & James Fisher & William M Lawson, 1980. "Linkages in the International Business Community: Accounting Evidence," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 11(2), pages 92-102, June.
    • Handle: RePEc:pal:jintbs:v:11:y:1980:i:2:p:92-102
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    Cited by:

    1. Haim Falk, 1994. "International Accounting: A Quest for Research," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 595-615, June.

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