zhangminzip 发表于 2011-6-24 22:20
Graeme L. Harrison and Jill L. McKinnon：
Culture and Accounting Change: A New Perspective on Corporate Reporting Regulation and Accounting Policy Formulation
Accounting, Organizations and Society
Volume 11, Issue 3, 1986, Pages 233-252




http://www.sciencedirect.com/science/article/pii/0361368286900231