Abstract
This paper makes a case that accounting is a professional function in which activities depend on the needs of those business groups it serves. As the information needs of these separate national business groups converge, there will be precipitated a parallel growth of an internationalized accounting community. This study investigates two hypotheses about the international linkage between acounting practices and the information needs of the financial community.
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*Richard C. da Costa is Lecturer, School of Commerce, Carleton University.
**James Fisher is Senior Lecturer, Department of Accountancy and Finance, Heriot-Watt University, Scotland.
***Willlam M. Lawson is Associate Professor, School of Commerce, Carleton University, Canada.
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Da Costa, R., Fisher, J. & Lawson, W. Linkages in the International Business Community: Accounting Evidence. J Int Bus Stud 11, 92–102 (1980). https://doi.org/10.1057/palgrave.jibs.8490607
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DOI: https://doi.org/10.1057/palgrave.jibs.8490607