...CHAPTER 2 ENRIRONMENTAL INFLUENCE ON ACCOUNTING DEVELOPMENT 1 2.1 Introduction In international accounting research, environmental influence is the key to understanding one country’s accounting system. "To a large extent, accounting is a product of its environment. That is, it is shaped by, reflects, and reinforces particular characteristics unique to its national environment" (Radebaugh and Gray 1997). From the late 1960s, researchers in international accounting have tried to categorize countries according to a series of criteria, which have been developed on a deductive or conductive basis. These criteria tried to explain the reasons for accounting differences between countries; they aimed to describe and compare different systems with each other in an efficient way. There are several advantages to categorize and analyze the differences among countries: First, it promotes improved understanding of the complex realities of accounting practices, as well as the factors that shape a country’s accounting regulations; Second, it provides useful information for solving some of the important accounting problems that exist in the world. For example, it can help policymakers assess the prospects and problems of international harmonization; Third, it can assist in the training of accountants and auditors who operate internationally; And finally, it can enable a developing country to better understand the available and appropriate types of financial...
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...Advanced Language Practice with key Michael Vince with Peter Sunderland English Grammar and Vocabulary MACMILLAN Macmillan Education Between Towns Road, Oxford OX4 3PP A division of Macmillan Publishers Limited Companies and representatives throughout the world ISBN 1 405 00762 1 with key ISBN 1 405 00761 3 without key Text © Michael Vince 2003 Design and illustration © Macmillan Publishers Limited 2003 First published 1994 This edition published 2003 All rights reserved; no part of this publication may be reproduced, stored in a retrieval system, transmitted in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the publishers. Designed by Mike Brain Graphic Design Limited Layout and composition by Newton Harris Design Partnership Cover design by Oliver Design Illustrated by: Ed McLachlan pp 109; Julian Mosedale pp 12, 39, 110, 123, 153, 176, 195, 217, 225, 257; David Parkins pp 3, 42, 73; Martin Shovel pp 10, 16, 56, 70, 117, 147, 235, 285; Bill Stott pp 122; Kingsley Wiggin pp 24, 27, 57, 191, 220. Photographs by: Eyewire, Photodisc and Andrew Oliver. The author would like to thank the many schools and teachers who have commented on these materials. Also special thanks to Peter Sunderland and Sarah Curtis. Printed and bound in Italy by G. Canale and C. S.p. A Borgaro T.se, Turin 2007 2006 2005 2004 2003 1 09 8 7 6 5 4 3 2 1 Contents Introduction Vlll Grammar 1 Present...
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