Abstract
The main objectives of this study were to (1) empirically classify current national financial reporting systems and (2) test the validity of a hierarchical classification proposed by Nobes [1983] and extended by Berry [1987]. Data on accounting practices were obtained for fifty countries and used as input into a hierarchical cluster analysis. The resulting classification bears significant similarity to the aforementioned taxonomies and provides several additional insights.
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*Timothy S. Doupnik is Professor in the School of Accounting at the University of South Carolina. His research interests include the classification of accounting systems, comparative accounting, and geographic segment reporting.
**Stephen B. Salter is Assistant Professor in the Department of Accounting at Texas A&M University. His primary research interests are in the areas of classification of accounting systems, and the utilization and processing of accounting information across cultures.
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Doupnik, T., Salter, S. An Empirical test of a Judgemental International Classification of Financial Reporting Practices. J Int Bus Stud 24, 41–60 (1993). https://doi.org/10.1057/palgrave.jibs.8490224
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DOI: https://doi.org/10.1057/palgrave.jibs.8490224