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Transactions: INTERNATIONAL JOURNAL of MATHEMATICAL MODELS AND METHODS IN APPLIED SCIENCES
Transactions ID Number: 19-752
Full Name: Jiri Strouhal
Position: Senior Lecturer
Age: ON
Sex: Male
Address: University of Economics Prague, W. Churchill Square 4, 130 67 Prague 3
Country: CZECH REPUBLIC
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E-mail address: strouhal@vse.cz
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Title of the Paper: Using Econometric Tools for Accounting Harmonization Measurement
Authors as they appear in the Paper: Razvan V. Mustata, Carmen G. Bonaci, Dumitru Matis, Jiøí Strouhal
Email addresses of all the authors: razvan.mustata@econ.ubbcluj.ro, carmen.bonaci@econ.ubbcluj.ro, strouhal@vse.cz
Number of paper pages: 8
Abstract: Paper focuses on emphasizing the manner in which econometric instruments can serve the development of accounting research. While empirical studies are mainly associated with mainstream research, we have chosen to introduce our discussion on the process of globalization and its interrelation with accounting by making reference to critical accounting literature. This approach is also helpful in setting the stage on the development of accounting research. Nevertheless, the positive potentiality of globalization is further exploited within the paper. Introductory thoughts are set on offering an overview on current realities and underline the effects of such a complex process, as globalization. It is therefore shown how the ability to measure accounting harmonization can be helpful from the perspective of a globalized world. The main part of the paper reviews empirical studies in accounting literature in order to document the role econometric tools play in this regard. !
Summing up, paper starts by following how globalization and accounting interrelate and then document how accounting research, more precisely studies measuring accounting harmonization, and econometric instruments also interrelate in harmony, adding value to scientific knowledge.
Keywords: Accounting harmonization, econometric models, globalization, measurement systems, similarity coefficients
EXTENSION of the file: .pdf
Special (Invited) Session: Econometric Tools Used in Measuring Accounting Harmonization: A Necessity Imposed Through Globalization
Organizer of the Session: 648-244
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