The Environment as a Discriminant Variable Between International Accounting Systems
El Entorno como Variable Discriminante en la Diferenciación Internacional de Sistemas Contables
Abstract
The existence of differences between the accounting models of each country is an established fact and one that is accepted in international literature. These differences are associated with the behaviour of the socalled “accountíng environment”. made up of aspects of a social legal, economic and cultural character. In this context, the main objective of this paper is to obtain empirical evidence of the impact that specific environmental variables exert on the modelling of accounting systems in the international sphere, and to that end we analyse a total o/ twenty four countries. On the basis of the results. We find that membership of the European Union, geographical situation and the rate of inflation are the three environmental aspects that possess greater discriminatory power between the different accounting system models.
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