摘要：Considering the actions and decisions of different actors involved in the accounting process and the research opportunities, we may say that we definitely live in interesting times. It is argued that the need for accounting harmonization is an effect of the globalisation process. On the other hand, it is also argued that accounting is subjective at both philosophical and policy levels, and mutually interactive with the environment within which it operates. Consequently, international accounting harmonization is not only a very topical issue, but also a very rich one, needing immediate and long-term attention and consideration from different perspectives.
