Abstract

Nobes & Parker’s book, Comparative International Accounting, has been the standard text on international accounting outside the US since the 1980s. The contents and structure have changed greatly over successive editions (the thirteenth was published in 2016) mainly to take account of shifts in political and economic power, globalization in various guises and rapid advances in technology. Its authors have also been influenced and helped by the comments of contributors, reviewers and publishers. Research, by the authors and others, has informed the content of the book. Writing textbooks (or indeed most sorts of books) is argued to be a legitimate and useful academic activity, but one for which the incentives are in decline.

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