Abstract
AbstractThe purpose of this paper is to whet the appetite of accounting researchers by providing a menu of research issues in accounting and auditing that merit scholarly attention and which appear suitable for publication in JIFMA. Especially needed are inquiries that examine the economic impacts of accounting differences in a world economy characterized by unconstrained capital flows, far‐flung multinational operations and financial decisions which are made within the context of organizational complexity with diverse practices and traditions of economic behavior. The research questions that need to be addressed are substantive and will soon dwarf national inquiries in importance as the trend toward a world economy continues.
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