An analysis of the problems and obstacles to global accounting harmonization

Document Type

Article

Publication Date

1-1-1998

Abstract

This study attempts to analyze the problems and obstacles to Global Accounting Harmonization utilizing selected methods of multidimensional scaling. Thirty seven problems were identified, from research findings In Accounting Literature, and grouped under certain environmental variables. Using multinomial experiment, tests for uniformity were conducted for DCs (Developing Countries) and IDCs (Industrially Developed Countries). Tests for homogeneity and for independence were also conducted forthe environmental variables forthe two categories of countries. Using Systat Version 5.0 software, a categorical analysis (Correspondence Analysis) was done, resulting to a perceptual mapping of the relevant data. The use of cluster analysis enabled us to classify and group the environmental variables. The study demonstrated that such graphical display can be used as a heuristic instrument for exploring the structure of the data, thereby providing a detailed description, which would have otherwise not been possible. The results are encouraging and support the results of prior studies. © MCB UP Limited 1998.

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