Textbook
An Accounting Research Framework for Multinational Enterprises
As multinational enterprises (MEs) have evolved, it has become apparent that they very significantly from other types of business organizations with respect to their participants, environment, objectives and goals, and operating commitments. As a result, they have different types of accounting problems. Accounting researchers have only recently begun to consider these problems. A review of previous accounting research reveals several shortcomings from failures to consider adequately the nature of MEs, and points to the need for an accounting research framework. The purpose of this study has been to develop an accounting research framework for MEs and to demonstrate it's applicability. The framework was developed by analyzing MEs as systems. It's applicability was demonstrated by considering selected external accounting issues in more detail. This study contributes to continued accounting research for MEs by defining some research issues, by identifyingfactors to be considered in this research, and by suggesting some research approaches.
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