Several books have been published in more than one edition, and it would have been interesting to examine developments in the way their authors approached international accounting as the years passed3 . This type of historical perspective would reveal which issues were emerging, and which declining. However, for the purposes of this study, we decided to examine the current state of affairs, and only the most recent editions of the selected works were used. Books on international accounting can be divided into four categories: (1) Textbooks, (2) Reference books (country-by-country presentation), (3) Published research or anthologies, and (4) Case studies. This paper refers only to textbooks. We determined that.
