Publication: El Entorno como Variable Discriminante en la Diferenciación Internacional de Sistemas Contables
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Date
1999
Authors
Laínez Gadea, José Antonio ; Jarne Jarne, José Ignacio
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info:eu-repo/semantics/article
Description
Abstract
La existencia de diferencias entre los modelos contables de cada país es un hecho evidente y aceptado en la literatura internacional. Estas divergencias son asociadas a la actuación del denominado “entorno contable”, conformado por aspectos de carácter social, legal, económico, cultural, etc. En este contexto, el objetivo principal del presente trabajo es la obtención de evidencia empírica sobre la incidencia que determinadas variables del entorno poseen sobre la modelización de los sistemas contables en el contexto internacional, para lo cual se analizan veinticuatro países. De los resultados obtenidos, se desprende que la pertenencia a la Unión Europea, la situación geográfica y la tasa de inflación son los tres aspectos del entorno que poseen mayor poder discriminante entre los distintos modelos de sistema contable.
The existence of differences between the accounting models of each country is an established fact and one that is accepted in international literature. These differences are associated with the behaviour of the so-called "accounting environment", made up of aspects of a social, legal, economic and cultural character. In this context, the main objective of this paper is to obtain empirical evidence of the impact that specific environmental variables exert on the modelling of accounting systems in the international sphere, and to that end we analyse a total of twenty four countries. On the basis of the results, we find that membership of the European Union, geographical situation and the rate of inflation are the three environmental aspects that possess greater discriminatory power between the different accounting system models.
The existence of differences between the accounting models of each country is an established fact and one that is accepted in international literature. These differences are associated with the behaviour of the so-called "accounting environment", made up of aspects of a social, legal, economic and cultural character. In this context, the main objective of this paper is to obtain empirical evidence of the impact that specific environmental variables exert on the modelling of accounting systems in the international sphere, and to that end we analyse a total of twenty four countries. On the basis of the results, we find that membership of the European Union, geographical situation and the rate of inflation are the three environmental aspects that possess greater discriminatory power between the different accounting system models.
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