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Internationalization
Kinds of Internationalization Selected AbstractsVenture Capitalists as Catalysts to New Venture Internationalization: The Impact of Their Knowledge and Reputation ResourcesENTREPRENEURSHIP THEORY AND PRACTICE, Issue 1 2009Stephanie A. Fernhaber Venture Capitalists (VC) play an important role in influencing the strategic direction of the firms in which they invest. The findings of this study reveal that VCs can serve as a catalyst to new venture internationalization through the provision of knowledge and reputation resources. Furthermore, the international knowledge of a VC is more positively related to new venture internationalization when the VC is also reputable. [source] Exploring the Role of Industry Structure in New Venture InternationalizationENTREPRENEURSHIP THEORY AND PRACTICE, Issue 4 2007Stephanie A. Fernhaber While we have gained considerable knowledge since the late 1980s regarding the phenomena of international new ventures, less is known about the influence of industry structure on these ventures. In the present paper, we draw on literature from industrial economics, international business and entrepreneurship to identify industry structure variables that fit within the theoretical framework of international new ventures. We then offer propositions as to how the identified industry structure variables individually and jointly influence the likelihood of new venture internationalization. [source] Defining International Entrepreneurship and Modeling the Speed of Internationalization,ENTREPRENEURSHIP THEORY AND PRACTICE, Issue 5 2005Benjamin M. Oviatt This article provides a reformulated definition of international entrepreneurship. Consistent with the new definition, a model is presented of how the speed of entrepreneurial internationalization is influenced by various forces. The model begins with an entrepreneurial opportunity and depicts the enabling forces of technology, the motivating forces of competition, the mediating perceptions of entrepreneurs, and the moderating forces of knowledge and networks that collectively determine the speed of internationalization. [source] Internationalization of regulatory requirementsFUNDAMENTAL & CLINICAL PHARMACOLOGY, Issue 1 2003Y. Juillet Abstract The aim of harmonisation of medicines regulatory requirements is to allow the patient quicker access to new drugs and to avoid animal and human duplications. Harmonisation in the European Union (EU) is now completed, and has led to the submission of one dossier in one language study leading to European marketing authorizations, thanks in particular to efficacy guidelines published at the European level. With the benefit of the European experience since 1989, more than 40 guidelines have been harmonised amongst the EU, Japan and the USA through the International Conference on Harmonisation (ICH). ICH is a unique process gathering regulators and industry experts from the three regions. Its activity is built on expertise and trust. The Common Technical Document (CTD), an agreed common format for application in the three regions, is a logical follow-up to the ICH first phase harmonising the content of the dossier. The CTD final implementation in July 2003 will have considerable influence on the review process and on the exchange of information in the three regions. [source] Private Actors and the State: Internationalization and Changing Patterns of GovernanceGOVERNANCE, Issue 1 2002Christoph Knill This article investigates the implications of political and economic internationalization on patterns of governance from a statecentric perspective. The actual patterns of governance in internationalized environments can be related to the respective governance capacity of public and private actors, which hinges in turn on the strategic constellation underlying the provision of a public good. The specific strategic constellation varies in three dimensions: the congruence between the scope of the underlying problem and the organizational structures of the related actors, the type of problem, and the institutional context, all of which involve a number of factors. With this concept in mind, we identify four ideal-typed patterns of governance, enabled by different configurations of public and private capacities to formally or factually influence in various ways the social, economic, and political processes by which certain goods are provided. [source] Knowledge-Based Services, Internationalization and Regional Development , Edited by James W. Harrington and Peter W. DanielsGROWTH AND CHANGE, Issue 2 2009Harrison S. Campbell First page of article [source] Mapping Internationalization: Domestic and Regional ImpactsINTERNATIONAL STUDIES QUARTERLY, Issue 4 2001Etel Solingen This article introduces a conceptual design for mapping the domestic impact of internationalization. It proposes that internationalization leads to a trimodal domestic coalitional profile and advances a set of expectations about the regional effects of each profile. Aggregate data from ninety-eight coalitions in nineteen states over five regions suggests that between 1948 and 1993 the three coalitional types differed in their international behavior. Internationalizing coalitions deepened trade openness, expanded exports, attracted foreign investments, restrained military-industrial complexes, initiated fewer international crises, eschewed weapons of mass destruction, deferred to international economic and security regimes, and strove for regional cooperative orders that reinforced those objectives. Backlash coalitions restricted or reduced trade openness and reliance on exports, curbed foreign investment, built expansive military complexes, developed weapons of mass destruction, challenged international regimes, exacerbated civic-nationalist, religious, or ethnic differentiation within their region, and were prone to initiate international crises. Hybrids straddled the grand strategies of their purer types, intermittently striving for economic openness, contracting the military complex, initiating international crises, and cooperating regionally and internationally, but neither forcefully nor coherently. These findings have significant implications for international relations theory and our incipient understanding of internationalization. Further extensions of the conceptual framework can help capture international effects that are yet to be fully integrated into the study of the domestic politics of coalition formation. [source] Network Resources for Internationalization: The Case of Taiwan's Electronics Firms*JOURNAL OF MANAGEMENT STUDIES, Issue 5 2003Tain-Jy Chen ABSTRACT This paper illustrates foreign direct investment (FDI) as the management of important network relations, using Taiwan's electronics firms as an example. Through FDI, seemingly small and weak firms propel the process of internationalization by making maximum use of external resources to which they have access. FDI often starts at a location close to the home base where support from the domestic networks can be drawn, subsequently moving on to more distant locations after investors have accumulated new network resources. The location chosen is usually an area rich in network resources or in close proximity to such rich networks. FDI enables the investors to construct a regional, or even global, sub-network under their control to supply a set of wide-ranging, differentiated and low-cost products in a flexible fashion, and sometimes within close proximity to the markets. With this capacity for versatility, investors become valuable partners for multinational firms that offer global services. [source] Internationalization, Strategic Behavior, and the Small Firm: A Comparative InvestigationJOURNAL OF SMALL BUSINESS MANAGEMENT, Issue 3 2004Christos Kalantaridis Previous research on the internationalization of the small firm explored the relationship between the adoption of a global orientation and strategic thinking. However, there was difference in opinion between those arguing that there is a positive relationship between the two variables and others who contended that small firms may internationalize by adopting a passive or reactive approach to the external environment. Within this context, this study sets out to further the discussion by comparing the experience of small enterprises with their medium and large-scale counterparts. In doing so, it draws upon the findings of survey of 1,000 internationalized enterprises located in the main urban conurbations of England. The results suggest that overall there is little disparity in strategy development among internationalized enterprises of different sizes. However, whereas the incidence of strategic behavior among medium and large businesses increases with the complexity of international operations, this is not the case for small firms. [source] Internationalization of undergraduate medical studies: promoting clinical tourism or academic development?MEDICAL EDUCATION, Issue 12 2001G D Majoor No abstract is available for this article. [source] Internationalization and Foreign Languages: The Resurgence of Interest in Languages Across the CurriculumMODERN LANGUAGE JOURNAL, Issue 4 2009CAROL A. KLEE First page of article [source] Internationalization of the Copyright System and the 2001 Amendment of the Copyright Law of the People's Republic of ChinaTHE JOURNAL OF WORLD INTELLECTUAL PROPERTY, Issue 5 2002Xiaoqing Feng First page of article [source] Top Team Diversity, Internationalization and the Mediating Effect of International Alliances,BRITISH JOURNAL OF MANAGEMENT, Issue 3 2006Ho-Uk Lee This study examines the mediating effect of international alliances for the relationship between TMT (top management team) job-related diversity (educational, functional background, outside industry experience and international exposure) and firm internationalization. We argue that firms with greater TMT diversity will use more international alliances, resulting in higher firm internationalization. Based on a sample of 226 US firms during the period 1988,1994, we find that international alliances partially mediate the relationship between TMT international exposure diversity and firm internationalization. However, we do not find international alliances to mediate the relationships between other forms of TMT diversity and firm internationalization. We discuss implications and directions for future research. [source] Strategy and Opportunism in European Retail InternationalizationBRITISH JOURNAL OF MANAGEMENT, Issue 4 2001John Dawson Europe in recent years has witnessed an increase in the amount of cross-border operations by retailers. The retail sector has undergone substantial structural change characterized by the emergence of a group of rapidly-growing large retailers, a redefinition of the balance of internalized and externalized functions and a need to respond to the cultural variety present in Europe that becomes evident as retailers move out of their domestic markets. The over-arching requirement for these large retailers is to grow and gain scale economies. Internationalization of operations has become a requirement for these large firms. It is argued that the established academic conceptualizations of internationalization are unsatisfactory in not addressing this overriding requirement for growth. There is great variety in the international activity in retailing, with the absence of pattern being one of the few generalities. It is proposed that consideration of opportunism may be a better way to gain understanding of retailer activity than trying to fit activity into deterministic strategic models. The experiences of five West European retailers entering and building retail networks in Poland is provided as evidence for this view. Suggestions are made for future work exploring this issue of opportunism as a process in international retailing. [source] International Activities in Small Firms: Examining Factors Influencing the Internationalization and Export Growth of Small FirmsCANADIAN JOURNAL OF ADMINISTRATIVE SCIENCES, Issue 1 2004Svante Andersson In this paper we explore internationalization and export growth over time in a sample of 135 small manufacturing firms. By using concepts and arguments from literature on international business and small firms, the paper identifies six situational, or contingency, factors that are expected to influence the international activities of small firms. Our results show that a dynamic and fast-changing environment may push small firms to go abroad, while it seems to be the experiences built up in the organization and a younger generation of CEOs that can explain why some small firms continue to expand their international activities. The findings suggest that the factors influencing small firms to go abroad and become international differ from the factors that influence them to continue and grow once they are on the international marketplace. The paper ends with a discussion of the findings, together with suggestions for further research. Résumé Dans cet article, nous analysons, à partir d'un échantillon de 135 petites firmes manufacturières, l'impact, au fil du temps, de l'internationalisation et de la croissance de l'exportation. Grâce à l'utilisation des concepts et d'arguments tirés de la littérature sur le commerce international et sur les petites entreprises, nous dégageons six facteurs situationnels et conjoncturels qui sont censés avoir un impact sur les activités internationales des petites entreprises. Nos résultats indiquent qu'un environnement dynamique et en mutation rapide peut être à l'origine de l'internationalisation des petites entreprises. Bien plus, les expériences acquises dans l'organisation et le rajeunissement des cadres expliqueraient pourquoi certaines petites entreprises continuent à étendre leurs activités internationales. Les résultats montrent aussi que les facteurs qui poussent les petites entreprises à s'exporter et à s'internationaliser sont différents de ceux qui les poussent à continuer à croître une fois qu'elles sont sur le marché international. Nous bouclons notre étude par une analyse des résultats et une proposition des pistes de recherche futures. [source] Hybrid Branch Plants: Japanese Lean Production in Poland's Automobile IndustryECONOMIC GEOGRAPHY, Issue 3 2008Tomasz Majek Abstract This article examines hybrid branch plants created by an interaction of the routines and conventions of the parent company with those of local institutions. We argue that hybridization is a search for an appropriate mix of practices that ensure viability in local circumstances, rather than necessarily the transfer of established "best" (parent-company) practices. Conceptually, hybridization is interpreted as learning-based (and bargaining) processes that are inherent in the evolution (internationalization) of firms in which alternative trajectories are possible. Empirically, the article examines the recent transfer of lean production to Poland's automobile industry and comparatively and qualitatively analyzes four hybrid branch plants in terms of six dimensions of shop-floor and factory management. Given the explosion of Japanese foreign direct investment in recent decades, its competitive strengths, and the importance that Japanese firms attach to learning processes, lean production is an important case study for hybridization. The four cases illustrate different types of hybrid behavior with different consequences for corporate and local performance. [source] The Strategic Localization of Transnational Retailers: The Case of Samsung-Tesco in South KoreaECONOMIC GEOGRAPHY, Issue 1 2006Neil M. Coe Abstract: This article contributes to the small but growing geographic literature on the internationalization of retailing by exploring the strategic localization of transnational retailers. While it has long been recognized that firms in many different sectors localize their activities to meet the requirements of different national and local markets, the imperative is particularly strong for retail transnational corporations (TNCs) because of the extremely high territorial embeddedness of their activities. This embeddedness can be seen through the ways in which retailers seek to establish and maintain extensive store networks, adapt their offerings to various cultures of consumption, and manage the proliferation of connections to the local supply base. We illustrate these conceptual arguments through a case study of the Samsung-Tesco joint venture in South Korea, profiling three particular aspects of Samsung-Tesco's strategic localization: the localization of products, the localization of sourcing, and the localization of staffing and strategic decision making. In conclusion, we argue that the strategic localization of transnational retailers needs to be conceptualized as a dynamic that evolves over time after initial inward investment and that localization should be seen as a two-way dynamic that has the potential to have a wider impact on the parent corporation. [source] Determinants and effects of foreign direct investment: evidence from German firm-level data*ECONOMIC POLICY, Issue 41 2005Claudia M. Buch SUMMARY FDI Firm-level evidence Foreign direct investment is an essential aspect of ,globalization' yet its empirical determinants are not well understood. What we do know is based either on poor data for a wide range of nations, or good data for the US and Swedish cases. In this paper, we provide evidence on the determinants of the activities of German multinational firms by using a newly available firm-level data set from the Deutsche Bundesbank. The specific goal of this paper is to demonstrate the relative role of country-level and firm-level determinants of foreign direct investment. We focus on three main questions: First, what are the main driving forces of German firms' multinational activities? Second, is there evidence that sector-level and firm-level factors shape internationalization patterns? Third, is there evidence of agglomeration effects in the foreign activities of German firms? We find that the market access motive for internationalization dominates. Firms move abroad mainly to gain better access to large foreign markets. Cost-saving motives, however, are important for some manufacturing sectors. Our results strongly suggest that firm-level heterogeneity has an important influence on internationalization patterns , as stressed by recent models of international trade. We also find positive agglomeration effects for the activities of German firms that stem from the number of other German firms that are active on a given foreign market. In terms of lessons for economic policy, our results show that lowering barriers to the integration of markets and encouraging the formation of human capital can promote the activities of multinational firms. However, our results related to the heterogeneity of firms and agglomeration tendencies show that it might be difficult to fine-tune policies directed at the exploitation of synergies and at the creation of clusters of foreign firms. , Claudia M. Buch, Jörn Kleinert, Alexander Lipponer and Farid Toubal [source] Wittgenstein as Exile: A philosophical topography1EDUCATIONAL PHILOSOPHY AND THEORY, Issue 5 2008Michael A. PetersArticle first published online: 22 AUG 200 Abstract This paper argues that Wittgenstein considered himself an exile and indeed was a self-imposed exile from his native Vienna; that this condition of exile is important for understanding Wittgenstein the man and his philosophy; and that exile as a condition has become both a central characteristic condition of late modernity (as much as alienation was for the era of industrial capitalism) and emblematic of literary modernism. The paper employs the notion of ,exhilic thought' as a central trope for understanding Wittgenstein and the topography or geography of his thought and suggests that philosophy might begin to recognize more fully the significance of location and place in order to come to terms internationalization, multiculturalism and globalization, and with postmodern notions of subjectivity that embrace aspects of the condition of being an exile. [source] The Impact of Interorganizational Imitation on New Venture International Entry and PerformanceENTREPRENEURSHIP THEORY AND PRACTICE, Issue 1 2010Stephanie A. Fernhaber We examine the impact of interorganizational imitation on new venture international entry and subsequent performance. Using a sample of 150 U.S.-based publicly held new ventures, we find that new venture international entry is in part an imitative response to the internationalization of other firms in the venture's home country industry and/or subsets of firms with certain traits or outcomes. We also find that interorganizational imitation moderates the relationship between new venture international entry and profitability, but not the relationship between new venture international entry and sales growth. These findings contribute to the growing body of literature on new venture internationalization. [source] Venture Capitalists as Catalysts to New Venture Internationalization: The Impact of Their Knowledge and Reputation ResourcesENTREPRENEURSHIP THEORY AND PRACTICE, Issue 1 2009Stephanie A. Fernhaber Venture Capitalists (VC) play an important role in influencing the strategic direction of the firms in which they invest. The findings of this study reveal that VCs can serve as a catalyst to new venture internationalization through the provision of knowledge and reputation resources. Furthermore, the international knowledge of a VC is more positively related to new venture internationalization when the VC is also reputable. [source] Exploring the Role of Industry Structure in New Venture InternationalizationENTREPRENEURSHIP THEORY AND PRACTICE, Issue 4 2007Stephanie A. Fernhaber While we have gained considerable knowledge since the late 1980s regarding the phenomena of international new ventures, less is known about the influence of industry structure on these ventures. In the present paper, we draw on literature from industrial economics, international business and entrepreneurship to identify industry structure variables that fit within the theoretical framework of international new ventures. We then offer propositions as to how the identified industry structure variables individually and jointly influence the likelihood of new venture internationalization. [source] Defining International Entrepreneurship and Modeling the Speed of Internationalization,ENTREPRENEURSHIP THEORY AND PRACTICE, Issue 5 2005Benjamin M. Oviatt This article provides a reformulated definition of international entrepreneurship. Consistent with the new definition, a model is presented of how the speed of entrepreneurial internationalization is influenced by various forces. The model begins with an entrepreneurial opportunity and depicts the enabling forces of technology, the motivating forces of competition, the mediating perceptions of entrepreneurs, and the moderating forces of knowledge and networks that collectively determine the speed of internationalization. [source] Corporatism and income inequality in the global economy: A panel study of 17 OECD countriesEUROPEAN JOURNAL OF POLITICAL RESEARCH, Issue 1 2003DANIEL J. MINNICH The conventional wisdom of domestic politics in the global economy holds that that the globalization of the market economy has spelled the imminent collapse of corporatist bargaining institutions and the corporatist goal of economic equality. This conventional wisdom, however, highlights an interesting puzzle: it was the process of internationalization and economic openness itself that generated corporatist institutions. This study examines whether corporatist institutions are still effective in ensuring the corporatist goal of equality in the ,global' economy. Income inequality from the early 1980s to the middle 1990s is used as a measure of institutional effectiveness. It is argued that corporatism, as a form of interest mediation, is a path-dependent institution that generates increasing returns in terms of equality in the most internationalized economies. Results of a panel study of 17 Organization for Economic Cooperation and Development (OECD) countries indicate that corporatism reduces income inequality and, contrary to the conventional wisdom, income inequality is lowest in the most ,global' national economies. [source] The Asset Management Industry in Asia: Dynamics of Growth, Structure, and PerformanceFINANCIAL MARKETS, INSTITUTIONS & INSTRUMENTS, Issue 1 2007Ingo Walter We examine the industrial organization and institutional development of the asset management industry in Asian developing economies,specifically in China, Indonesia, Korea, Malaysia, Singapore, Philippines, and Thailand. We focus on the size and growth of the buy-side of the respective financial markets, asset allocation, the regulatory environment, and the state of internationalization of the fund management industry in its key components,mutual funds, pension funds, and asset management for high net worth individuals. We link the evolution of professional asset management in these environments to the development of the respective capital markets and to the evolution of corporate governance. We find that the fund management industry occupies a very small niche in domestic financial systems that are dominated by banks. At the same time, we find that its growth has been very rapid in the early 2000s and we suggest that this is likely to persist as the demand for professional management of financial wealth in the region develops and as the pension fund sectors of the respective economies are liberalized to allow larger portions of assets to be invested in collective investment schemes. [source] Southern African social movements at the 2007 Nairobi World Social ForumGLOBAL NETWORKS, Issue 1 2009MILES LARMER Abstract How relevant is the anti-globalization movement to the ideas and activities of social movements seeking to achieve economic justice and greater democratic accountability in southern Africa? Case study research in four southern African countries (Zimbabwe, Zambia, Malawi and Swaziland) indicates that, while aspects of the anti-globalization approach resonate with civil society and social movement actors (for example, an emphasis on mass participation and the internationalization of campaigning), the global social justice movement frequently displays the characteristics of globalization. These include: unaccountable decision-making; profound (yet largely unacknowledged) inequality of access to resources; and an imposed and uniform organizational form that fails to consider local conditions. The World Social Forum (WSF) held in Nairobi in January 2007 provided many southern African social movement actors with their first opportunity to participate in the global manifestation of the anti-globalization movement. The authors interviewed social movement activists across southern Africa before and during the Nairobi WSF about their experiences of the anti-globalization movement and the Social Forum. An assessment of the effectiveness of this participation leads to the conclusion that the WSF is severely limited in its capacity to provide an effective forum for these actors to express their grievances and aspirations. However, hosting national social forums, their precise form adapted to reflect widely varied conditions in southern African states that are affected by globalization in diverse ways, appears to provide an important new form of mobilization that draws on particular elements of anti-globalization praxis. [source] The Transformation of Higher Education in Israel since the 1990s: The Role of Ideas and Policy ParadigmsGOVERNANCE, Issue 4 2008GILA MENAHEMArticle first published online: 22 SEP 200 This article examines the transformation of Israel's higher education system since the 1990s. During that period, the system underwent expansion, diversification, privatization, and internationalization in a series of pathbreaking reforms. The main argument is that while external factors,such as demographic trends,exerted pressure for change, the trajectory and policy options preferred were shaped by ideational factors. Policy entrepreneurs played a crucial role in advancing pathbreaking institutional change when they reframed policies through linking cognitive ideas of "what has to be done" with the normative ideas that granted legitimacy to the proposals for reform. [source] Private Actors and the State: Internationalization and Changing Patterns of GovernanceGOVERNANCE, Issue 1 2002Christoph Knill This article investigates the implications of political and economic internationalization on patterns of governance from a statecentric perspective. The actual patterns of governance in internationalized environments can be related to the respective governance capacity of public and private actors, which hinges in turn on the strategic constellation underlying the provision of a public good. The specific strategic constellation varies in three dimensions: the congruence between the scope of the underlying problem and the organizational structures of the related actors, the type of problem, and the institutional context, all of which involve a number of factors. With this concept in mind, we identify four ideal-typed patterns of governance, enabled by different configurations of public and private capacities to formally or factually influence in various ways the social, economic, and political processes by which certain goods are provided. [source] Ethnicity, State Violence, and Neo-Liberal Transitions in Post-Communist BulgariaGROWTH AND CHANGE, Issue 2 2000John Pickles State socialist nationalization policies in the 1980s severely impacted the ethnic Turkish and Muslim regions of Bulgaria, while neo-liberal economic strategies have subsequently further deepened their economic crisis. This paper focuses on the ways in which policies of regional economic marginalization, cultural assimilation, and population expulsion have deeply marked the people and places of the Kurdajli region of southeastern Bulgaria. The paper shows how mass unemployment arose quickly after 1989 as a result of the closure of branch-plants, and assesses the role of social networks and non-capitalist economic practices in the Muslim communities during this period of economic immiseration. The paper shows how these legacies of state policy and social practice have provided flexible opportunities for the resurgence of apparel assembly for export, referred to locally as ,Klondike capitalism'. The paper concludes with a discussion of the extent to which the history of violence has influenced the processes of internationalization in the region, and how we are to think about the relationship between regional mass unemployment and sectorally specific industrial revitalization. [source] Financial Reporting Regulation: The Case of Converging Canadian and International Accounting and Auditing Standards,/LA RÉGLEMENTATION DE L'INFORMATION FINANCIÈRE: LA CONVERGENCE DES NORMES CANADIENNES ET INTERNATIONALES DE COMPTABILITÉ ET DE VÉRIFICATIONACCOUNTING PERSPECTIVES, Issue 1 2008Kathryn Bewley ABSTRACT This paper provides a descriptive analysis of the differences between existing Canadian accounting and auditing standards and the corresponding international standards that Canadian standard-setters have decided to converge them with, at the time of the decisions to converge. The descriptive analysis is based on two reconciliation documents published by the standard-setting boards of the Canadian Institute of Chartered Accountants. The main contributions of the paper are to outline and analyze the differences systematically in the context of prior research on financial reporting regulation and the impact of internationalization of accounting and auditing standards, and to identify key areas of difference that are likely to have the greatest impact on preparers, auditors, and users of Canadian financial statements. The results do not indicate that Canada is moving to a significantly more or less restrictive accounting measurement regime, but it appears that there will be greater disclosure detail required under international accounting standards than under existing Canadian standards. The key accounting difference relates to appraisal values for tangible and intangible assets that are permitted in international standards but not currently in their Canadian counterparts. The findings for auditing standards suggest that international and Canadian auditing standards impose a similar set of requirements on the audit function, and provide a similar degree of detailed application guidance. Differences in standards for the auditor's report and for management's written representations to the auditor are the most significant changes for audit practice in Canada. RÉSUMÉ L'auteure présente une analyse descriptive des éléments qui différencient les normes canadiennes de comptabilité et de vérification existantes et les normes internationales correspondantes vers lesquelles les normes canadiennes devraient converger, selon la position adoptée par les normalisateurs canadiens au moment de trancher la question. L'analyse descriptive se fonde sur deux documents de conciliation publiés par les conseils de normalisation de l'Institut Canadien des Comptables Agréés. Le principal apport de la présente étude est double: elle propose une description et une analyse systématiques des différences entre les normes dans le contexte des recherches précédentes sur la réglementation de l'information financière et l'incidence de l'internationalisation des normes de comptabilité et de vérification, et elle recense les principales sphères dans lesquelles les normes présentent des différences susceptibles d'avoir les conséquences les plus importantes pour les auteurs de l'information, les vérificateurs et les utilisateurs des états financiers canadiens. Selon les résultats de l'étude, le régime de mesure comptable vers lequel s'oriente le Canada ne présente pas un caractère qui serait plus ou moins restrictif, mais tout indique que les exigences en ce qui a trait au détail de l'information à fournir seront plus grandes sous le régime des normes comptables internationales que sous celui des normes canadiennes existantes. La principale différence relevée au chapitre de la comptabilité se rapporte aux valeurs d'expertise des actifs corporels et incorporels qui sont permises dans les normes internationales mais ne le sont pas dans les normes canadiennes actuelles. Quant à la vérification, il semble que les normes internationales et canadiennes imposent à la fonction de vérification un ensemble d'exigences similaires et contiennent des directives d'application d'une précision analogue. Les différences dans les normes relatives au rapport du vérificateur et aux déclarations écrites de la direction sont les changements les plus importants pour l'exercice de la vérification au Canada. [source] | |||||||||||||||||||||||||||||||||||||