A critique of accounting international classifications
4/2003 , p14..20
Author(s):
Ştefan BUNEA
Keywords:
accounting classification, models, empirical studies, research methods
Abstract:
A chronological display of classification models allows the identification of three periods. The models developed between the 60s and the 70s, which generally appealed to the researcher’s knowledge and intuition, preceded the empirical studies that marked the 80s. The last decade models, much more complex due both to the objectives they follow and to the logical, rigorous research method, still prove their validity.
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