英语翻译ExploringthedimensionsoftheinternationalAbstractThisstudyexploresthepresent-daydimensionsoftheinternationalaccountinghistorycommunitywithafocusonexaminingtheformal(thatisinstitutionalized)andinformal(thatisnon
英语翻译
Exploringthedimensionsoftheinternational
Abstract
Thisstudyexploresthepresent-daydimensionsoftheinternationalaccountinghistorycommunitywithafocusonexaminingtheformal(thatisinstitutionalized)andinformal(thatisnon-institutionalized)arrange-mentsforaccountinghistoryinvariouscountriesandregions.Followingareviewofrecentcommentariesonthestateofaccountinghistory,thestudyelucidatesthedimensionsofthefieldwhereaccountinghistoryassociationsorspecialinterestgroupsoperate,comprisingAustraliaandNewZealand,China,Italy,Japan,Portugal,SpainandtheUSA,andalsodepictstheinformalarrangementsinplacefortheaccountinghistorycommunityasidentifiedinFranceandintheUK.Thestudyisintendedtoenhanceunderstandingofthenature,sizeanddynamicsofthisexpandinggroupofscholarsandtoassistanyfutureenquiriesintothedriversoforganizationalsuccessandtherelativehealthofaccountinghistoryinthedifferentjurisdictions.Keywords:Associations;internationalaccountinghistorycommunity;specialinterestgroups
Accountingisadisciplinethatspanstheglobeandisaninternationallyrecognizedprofession.Internationalaccountingisatermthatisusedtodescribetheglobaldimensionsofaccounting,includingtheharmonizationofaccountingstandardsaroundtheworld.Accountingscholarsarealsoaninternationalcommunity,includingcomponentpartsofthiscohort,suchastheinternationalaccountinghistorycommunity,whichseekstoprovideinsightsintoaccountingspresentanfuturethroughstudiesofitspast(seeforexampleCarnegieandNapier,1996;Napier,1989,2001;Parker,1999;Previtsetal.,1990a).Asaninternationalcommunityofscholars,accountinghistorianstypicallypublishinawiderangeofaccountingjournals,whichmaybebroadlyclassifiedasspecialistorgeneralistorareinthesociological,interpretativeandcriticaltraditions,andalsoinbooksandotherresearchoutlets.Thisstudyexploresthepresent-daydimensionsofthisinternationalcommunitybyexaminingtheformal(thatis,institutionalized)oridentifiableinformal(thatis,non-institutionalized)arrangementsforthestudyofaccountinghistory.Iti