account statement smorgasbord and the international harmonisation fence in: a reply to a comment Anne dArcy[pic], [pic] Deutsche Bank AG, Taunusanlage 12, D-60325, capital of Kentucky am Main, Germany addressable online 26 November 2003. Abstract In this military issue of this journal, Christopher Nobes comments on my classification of be systems [Accounting Organizations and Society (2001) 26, 327]. He concludes that the classification is unsound because the nature of the data do them unsuitable and they contained errors. I took as a root for my selection process a database that reflects the decisions of the EU directives and the Transnational Accounting (TRANSACC) editors to describe important cognition and valuation rules. This process was make explicit and followed reasonable principles. fit to the accuracy issues raised, rough discrepancies could be explicateed by different interpretations. Additionally, the closedown is still valid as the results are shown to be plentiful to variations of weightings and methods hence also to irregular failures.
Article Outline porta: Nobes concerns Objective of the study and interpretation of some results Important versus deceitful variables: composition of the database Other aspects of suitability Errors and disputable interpretations Conclusion References gateway: Nobes concerns In this issue of this journal, Christopher Nobes comments on my classification of accounting systems ([dArcy, 2001]). 1 He concludes that the classification is unsound because the nature of the data do them unsuitable and they cont ained errors. In particular the following c! oncerns were raised: 1.That I did not question counter-intuitive results for Australia but just sought to exempt them. This research method is then associated with other classification approaches e.g. [Da rib et al., 1978 and Goodrich, 1982]. 2.Important issues in a data set may be swamped by trivial ones. Additionally, as the...If you want to get a full essay, order it on our website: OrderCustomPaper.com
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