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Tracing the evolution of research on international accounting the definition of the concepts of harmonization and choices in accounting standards. Measurement of need for harmonization between national accounting standards and international financial reporting standards mustata, razvan v and matis, dumitru (2007): measurement of need. Assessing international accounting harmonization using hegelian dialectic, isomorphism and foucault. The international harmonisation process of accounting standards concept of international accounting and international accounting standards.
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