Abstract
Early attempts to study accounting internationally resulted in countries being classified according to the factors that influence the nature and practice of accounting, with the focus of study being mainly on countries in the developed Western world.
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Devlin, P.J., Godfrey, A.D., Merrouche, C. (2002). The Impact of Culture on Governmental Accounting Innovations in Developing Countries. In: Montesinos, V., Vela, J.M. (eds) Innovations in Governmental Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4757-5504-6_3
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DOI: https://doi.org/10.1007/978-1-4757-5504-6_3
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