In this study we are trying to review the most important studies on the classification of the accounting systems, the environmental factor studies and the theoretical framework studies. The theoretical framework studies are the most recent development in comparative international accounting. The review of the major theoretical frameworks will provide a sound basis of understanding the relationship between a certain environment and its accounting system as expressed in the regulatory level or in practice. From all the selected studies we have concluded that whatever the perspective of the studies might have been, they all verify the fact that significant differences in cross-national accounting systems exist which have implication in any harmonisation attempts or in the communication of financial reports.
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