S-Space College of Business Administration/Business School (경영대학/대학원) Institute of Management Research (경영연구소) 경영논집 경영논집 vol.05 (1971)
A STATISTICAL APPROACH TO SOME INTERNATIONAL ACCOUNTING PROBLEMS
- Chee, Yong Hee
- Issue Date
- 서울대학교 경영연구소
- 경영논집, Vol.5 No.4, pp. 114-134
- There are many accounting problems peculiar to multinational businesses.
These problems arise in the areas of communications, different legal and tax systems, translation of different currencies, different rates of inflation across countries and other economic and environmental differences.
These accounting problems offer many challenging and rewarding research opportunities for accountants as Professor MuelIer pointed out:
International corporations are in a unique position to innovate accounting and Enancia1 reporting practices that transcend national limitations. Free of nearly alI precedents and shackles of long traditions, these corporations are in an ideal position to devise sets of accounting, auditing, and reporting standards and practices that are particu1ar1y suited to their own special circumstances and are not bound by the social, political, legal, or economic influences of anyone country.