International Accounting and Multinational Enterprises

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9780471506348: International Accounting and Multinational Enterprises

Now your students have the opportunity to learn about international accounting from a real-world perspective. This updated edition presents the subject within the context of managing multinational enterprises (MNE), focusing on business strategies of MNE's and appropriate accounting applications. Each accounting issue is analyzed from three perspectives--theoretical issues, major national treatments and international harmonization efforts. Features new to this edition include expanded coverage of managerial topics; international cases; the latest world events; a new chapter on the future of accounting; and coverage of key financial topics.

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From the Back Cover:

INTERNATIONAL ACCOUNTING IN THE GLOBAL ARENA

The World of global finance is ever-changing, and the fifth edition of this best-selling text follows those changes as it presents international accounting within the contect of managing multinational enterprises. In clear and understandable language, it focuses on international business strategies and how accounting applies to these strategies. This unique approach allows students to learn about international accounting from a perspective similar to what they will experience in the business world.

INTERNATIONAL ACCOUNTING explains the key factor that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide. In addition to these differing factors, the individual cultures of these countries and their unique contributions to accounting practices and standards all over the world are also explored. The book also focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information, and make more informed decisions in an increasingly complex and dynamic international business environment.

  • Updated to cover the latest changes in global finance that have an impact on international accounting
  • A unique strategic management perspective
  • An emphasis on the importance of cultural differences in international accounting
  • An effective blending of theory and practice
  • Incorporates extensive case materials to further enhance the coverage of this exciting field

About the Author:

Lee H. Radebaugh, MBA, DBA (Indiana)
Professor Radebaugh is the Director if the School of Accountancy and Information Systems and KPMG Professor of Accounting at Brigham Young University. In addition, he is the Executive Director at the BYU Center for International Business Education and Research (CIBER). He received his MBA and Doctorate from Indiana University. He previously taught at Penn State University from 1972 to 1980. In 1975 he was a visiting professor at Escuela de Administración de Negocios para Graduados (ESAN), a graduate business school in Lima, Peru. In 1985, he was the James Cusator Wards visiting professor at Glasgow University in Scotland. He was Associate Dean of the Marriott School of Management from 1984 to 1991.

Sidney J. Gray, BEc (Sydney), Ph.D. (Lancaster), FCCA, CPA, ACIS, MIMgt
Professor Gray received his economics degree from the University of Sydney and his Ph.D. in international accounting from the University of Lancaster. He teaches and researches international business strategy, cross-cultural management and international accounting at the university of New South Wales, Sydney, Australia, where he is Professor and Head of the School of International Business. He was formerly a Professor at the University of Warwick in England and the University of Glasgow in Scotland.

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Lee H. Radebaugh; Sidney J. Gray
Published by Wiley (1993)
ISBN 10: 0471506346 ISBN 13: 9780471506348
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