Assessing International Accounting Harmonization Using Izomorfism

Assessing International Accounting Harmonization Using Izomorfism

YILMAZ, Erdal
GELMEDİ, Okan

The purpose of this study is to tell the convergence process which is being tried to be created by using the izomorfism concept with the standards of international accounting and financial reporting about accounting records and financial reporting throughout the country. Convergence is the activity in which accounting and related sections work together with the purpose of contributing to the developement of a team of accounting standards for every country to be able to use them globally. However, in the studies done in this concept direction it is seen that, by ignoring the differences between countries and the negativenesses resulted form county dynamics, these studies gradually turn into the shape of an obligatory izomorfism. Obligatory izomorfism concerns the way in wich organizations are subject to external pressure, either from organizations they depend upon, or from more general cultural expectations. We think that , as a result of these applications, in the future the regulations that each country will form by adding their own dynamics will come out and the applications will be similar, not the same.

Conference or Workshop Item
PeerReviewed

2010-06

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