{"id":"https://openalex.org/W2158308588","doi":"https://doi.org/10.1353/pfs.2000.0011","title":"The Evolution of Global Standards in Accounting","display_name":"The Evolution of Global Standards in Accounting","publication_year":2000,"publication_date":"2000-01-01","ids":{"openalex":"https://openalex.org/W2158308588","doi":"https://doi.org/10.1353/pfs.2000.0011","mag":"2158308588"},"language":"en","primary_location":{"id":"doi:10.1353/pfs.2000.0011","doi":"https://doi.org/10.1353/pfs.2000.0011","is_oa":true,"landing_page_url":"https://doi.org/10.1353/pfs.2000.0011","pdf_url":"https://muse.jhu.edu/pub/11/article/26621/pdf","source":{"id":"https://openalex.org/S4210193198","display_name":"Brookings-Wharton papers on financial services","issn_l":"1098-3651","issn":["1098-3651","1533-4430"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310321493","host_organization_name":"Brookings Institution Press","host_organization_lineage":["https://openalex.org/P4310321493"],"host_organization_lineage_names":["Brookings Institution Press"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Brookings-Wharton Papers on Financial Services","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://muse.jhu.edu/pub/11/article/26621/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5082174041","display_name":"G\u00fcnther Gebhardt","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Gunther Gebhardt","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5082174041"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.8227,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.97627404,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"2000","issue":"1","first_page":"341","last_page":"368"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8895999789237976,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8895999789237976,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.07810000330209732,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.011699999682605267,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.8659999966621399},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.5490000247955322},{"id":"https://openalex.org/keywords/globalization","display_name":"globalization","score":0.6240000128746033},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.7139999866485596},{"id":"https://openalex.org/keywords/overseas-listing","display_name":"overseas listing","score":0.6190000176429749},{"id":"https://openalex.org/keywords/cross-border-mergers","display_name":"cross-border mergers","score":0.8029999732971191},{"id":"https://openalex.org/keywords/national-regulation","display_name":"national regulation","score":0.4009999930858612},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.5350000262260437},{"id":"https://openalex.org/keywords/iasc","display_name":"IASC","score":0.42899999022483826},{"id":"https://openalex.org/keywords/fasb","display_name":"FASB","score":0.7279999852180481},{"id":"https://openalex.org/keywords/domestic-market","display_name":"domestic market","score":0.3840000033378601},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.75}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8286125659942627},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.6937888860702515},{"id":"https://openalex.org/C178791929","wikidata":"https://www.wikidata.org/wiki/Q98139963","display_name":"Constraints accounting","level":5,"score":0.6531729698181152},{"id":"https://openalex.org/C2779962950","wikidata":"https://www.wikidata.org/wiki/Q5659376","display_name":"Harmonization","level":2,"score":0.6142995357513428},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5965956449508667},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.5350915193557739},{"id":"https://openalex.org/C2119116","wikidata":"https://www.wikidata.org/wiki/Q7181","display_name":"Globalization","level":2,"score":0.5145339369773865},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.5133139491081238},{"id":"https://openalex.org/C24416426","wikidata":"https://www.wikidata.org/wiki/Q5508878","display_name":"Fund accounting","level":4,"score":0.5102026462554932},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.5043476819992065},{"id":"https://openalex.org/C190832808","wikidata":"https://www.wikidata.org/wiki/Q1900567","display_name":"Mark-to-market accounting","level":4,"score":0.5040118098258972},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.47355571389198303},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.46064430475234985},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4440813660621643},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.4370718002319336},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3900294899940491},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.26295924186706543},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.13690033555030823},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C24890656","wikidata":"https://www.wikidata.org/wiki/Q82811","display_name":"Acoustics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1353/pfs.2000.0011","doi":"https://doi.org/10.1353/pfs.2000.0011","is_oa":true,"landing_page_url":"https://doi.org/10.1353/pfs.2000.0011","pdf_url":"https://muse.jhu.edu/pub/11/article/26621/pdf","source":{"id":"https://openalex.org/S4210193198","display_name":"Brookings-Wharton papers on financial services","issn_l":"1098-3651","issn":["1098-3651","1533-4430"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310321493","host_organization_name":"Brookings Institution Press","host_organization_lineage":["https://openalex.org/P4310321493"],"host_organization_lineage_names":["Brookings Institution Press"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Brookings-Wharton Papers on Financial Services","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1353/pfs.2000.0011","doi":"https://doi.org/10.1353/pfs.2000.0011","is_oa":true,"landing_page_url":"https://doi.org/10.1353/pfs.2000.0011","pdf_url":"https://muse.jhu.edu/pub/11/article/26621/pdf","source":{"id":"https://openalex.org/S4210193198","display_name":"Brookings-Wharton papers on financial services","issn_l":"1098-3651","issn":["1098-3651","1533-4430"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310321493","host_organization_name":"Brookings Institution Press","host_organization_lineage":["https://openalex.org/P4310321493"],"host_organization_lineage_names":["Brookings Institution Press"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Brookings-Wharton Papers on Financial Services","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2158308588.pdf","grobid_xml":"https://content.openalex.org/works/W2158308588.grobid-xml"},"referenced_works_count":17,"referenced_works":["https://openalex.org/W71669660","https://openalex.org/W804164856","https://openalex.org/W1498046916","https://openalex.org/W1675376668","https://openalex.org/W1968287591","https://openalex.org/W2002169686","https://openalex.org/W2025352909","https://openalex.org/W2035008986","https://openalex.org/W2047134097","https://openalex.org/W2057190074","https://openalex.org/W2090013642","https://openalex.org/W2147779565","https://openalex.org/W2164184583","https://openalex.org/W2323730052","https://openalex.org/W3121951548","https://openalex.org/W3123463517","https://openalex.org/W4298358120"],"related_works":["https://openalex.org/W1531693970","https://openalex.org/W2259634235","https://openalex.org/W1963211865","https://openalex.org/W6987962971","https://openalex.org/W4390631791","https://openalex.org/W4399812081","https://openalex.org/W2167929054","https://openalex.org/W1521888332","https://openalex.org/W1537685803","https://openalex.org/W2605600092"],"abstract_inverted_index":{"FORSEVERALDECADEScompani":[0],"es":[1],"in":[2,36,103,117,128,145,158],"many":[3,49,77,188],"key":[4],"industries":[5],"have":[6,12,70,126],"confronted":[7],"increasingly":[8,176],"more":[9],"worldwide":[10],"competition.They":[11],"responded":[13],"to":[14,43,60,152,170,184],"this":[15],"challenge":[16],"with":[17,34],"strategies":[18,166],"of":[19,65,89,101,112,161,189],"globalization.As":[20],"a":[21,31,71],"result,":[22],"not":[23,156,168,182],"only":[24,109],"the":[25,61,66,87,90,97,118,159,190],"leading":[26,67],"companies":[27,68,129,148,193],"now":[28],"operate":[29],"on":[30],"global":[32,134],"basis":[33],"subsidiaries":[35],"all":[37],"important":[38],"countries":[39,82],"or":[40,57,85,187],"regions.The":[41],"pressure":[42],"globalize":[44],"is":[45,93],"also":[46,177],"felt":[47],"by":[48],"small":[50],"and":[51,140,163,172],"medium-size":[52],"enterprises":[53],"that":[54,130],"supply":[55],"components":[56],"specialized":[58],"services":[59],"giant":[62],"multinational":[63],"companies.Most":[64],"still":[69,150],"strong":[72],"national":[73,144,153],"home":[74,91,106],"base.However,":[75],"for":[76],"companies,":[78],"especially":[79],"from":[80],"smaller":[81],"like":[83],"Switzerland":[84],"Scandinavia,":[86],"importance":[88],"market":[92],"almost":[94],"negligible.For":[95],"example,":[96,137],"1998":[98],"net":[99],"sales":[100],"Nokia":[102],"Finland,":[104],"its":[105],"market,":[107],"constituted":[108],"3.5":[110],"percent":[111],"total":[113],"sales.":[114],"1In":[115],"addition,":[116],"past":[119],"few":[120],"years,":[121],"increasing":[122],"cross-border":[123],"merger":[124],"activities":[125,174],"resulted":[127],"are":[131,149,167,181],"viewed":[132],"as":[133],"players":[135],"(for":[136],"ABB,":[138],"Daimler-Chrysler,":[139],"Adventis).Although":[141],"no":[142],"longer":[143],"character,":[146],"such":[147],"subject":[151],"regulation-last":[154],"but":[155,175],"least":[157],"areas":[160],"accounting":[162],"financial":[164],"reporting.Globalization":[165],"restricted":[169],"operating":[171],"investing":[173],"involve":[178],"financing.Foreign":[179],"listings":[180],"new":[183],"U.S.":[185],"multinationals":[186],"large":[191],"European":[192],"being":[194],"2.":[195],"See":[196],"FASB":[197],"(1999b),":[198],"par.1.1,":[199],"1.5,":[200],"1.6;":[201],"IASC":[202],"(1995),":[203],"par.":[204],"1.":[205],"3.":[206]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
