Chapter 2 enrironmental influence on accounting development


The American Accounting Association



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The American Accounting Association (1977) employed ‘morphological structuring’ methods to convey the range of factors considered by that committee and the structure postulated. Even though the AAA Committee’s report had not spawned any follow-up because of its diverse logic and report methods, its attempt “to outline a methodology for the comparative study of accounting systems in an international context” (Chio and Mueller, 1984:39) had some reference value to researchers. In the report eight critical parameters were recognized as characterizing elements to classify accounting practices. These parameters included:




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