Gaffikin, M., Accounting in the Global Environment, School of Accounting & Finance, University of Wollongong, Working Paper 3, 2007.
Internationalisation has been an important consideration for business practice for some time. Accounting has attempted to facilitate this through the creation of an international regulatory framework. Notions of internationalization have now been superseded by that of globalisation. However, there have been resistances and their impact on accounting are discussed