According to Choi and Muller (1998: 1) That there are three major forces that drive the field of international accounting into the growing international dimension, namely (1) environmental factors, (2) The internationalization of the accounting discipline, and (3) The internationalization of the accounting profession.

Portion of the International Accounting Development

Furthermore Choi et.al (1998: 38) reveals that the structural development of international accounting happens now includes serving as follows:
A. Pattern of Comparative Development
The approach developed by Mueller differently to the development of accounting can be observed in western countries that have market-oriented economic system, including; makorekonomis pattern, the pattern mikroekonomis, disciplined approach to independent, and uniform accounting approach.

Patterns of macroeconomic
Financial accounting-oriented makrekonomi may formally recognize the value of the discovery of mineral or oil content, emnhitung depreciation on productive equipment based on units of production, and allow the elimination of certain expenses quickly if this is of interest to regional or national economic development.

Mikroekonomis pattern
Market-oriented economy, including the economy is not so much got a central government administrative intervention, largely entrusted to the economic prosperity of the business activities indvidu individuals and businesses of each company. Thus, in this economy, there is a fundamental orientation which leads to every cell of the activity of the economy. It is so engrained in Western economic organizations in which the orientation is applicable to many business processes, legal, legislative and social issues.

The main accounting concepts in the pattern of development that is based on micro-economics is that the accounting must maintain a constant amount of monetary capital investment in the company’s real value.

Uniformity of Accounting
There are three practical approaches for the development of uniform accounting pattern:
A. Business approach
This approach is fully into account the characteristics of business and business environment where data is collected, processed and communicated. This approach is a pragmatic approach that relies heavily on the conventions and the most frequently used in the design charts separate accounts that are uniform, that is for a branch of industry or commerce

2. Economic approach
Economic approach for accounting uniformity is essentially a macro approach. The approach is to involve accounting and public policy. Legal entities and public regulation is used to run the system that has formed in such a development pattern. Pertimabangan accounting-technical considerations are at the second level, and national policy considerations are at the top level.

3. Technical approach
Technical accounting approach to the development of uniformity in the work of academics. The approach is analytical, in which this approach is trying to obtain uniformity of the basic principles of double entry bookkeeping. This approach is also a common approach for the direct attention given to the characteristics of certain business transactions in accounting or accounting process. Finally, the broad orientation of this approach is essentially theoretical.

Wolk & Tearney, (1992: 578) initiated, that theoretically there are three models offered for uniform understanding of international accounting, namely:
Absolute uniformity, meaning a good set of accounting standards in the financial reporting format will be applicable throughout the international economic community, without discrimination on the economic situation and the needs of users. Circumstantial uniformity, based on a transnational basis to allow for differences accounting methods used in which the existence of accounting indicated. While purposive uniformity, will consider both the underlying state differences as well as a different user requirements and benefits.

Development of the Accounting Practices
According to Wikipedia encyclopedia, Accountancy is the measurement, translation, or provision of assurance about information that will help managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and government agencies.
International accounting is the international dimension in accounting for the user (users), matters related to accounting issues from the perspective of international (global) and the rules and accounting standards in some countries.

In the development of international accounting has a significant influence on some of the country:
A. Sources of funding
The United States and Britain have a strong equity markets, has focused on how well management runs the company (profitability) and is designed to help the investor to analyze future cash and risk, while credit-based system has a focus on perlindungann creditors through conservative accounting measurements. For example, Japan and Switzerland are revealed widespread public disclosure deemed unnecessary because financial institutions have a very broad access to obtain the desired information.

2. Taxation
German and Swedish tax rules effectively determine the set standards for corporate accounting must record income and expenses claimed in the tax account. Netherlands to determine taxable income based on accounting earnings.

3. Economic and political ties
Berawalk on the rope and spread in European countries along with the idea of renewal. UK export accountants and accounting concepts in the areas of power. American-style accounting regulatory regime forces As in Japan and many countries that use accounting system that was developed elsewhere either forced or by choice.
4. Inflansi
Inflansi affect a country’s tendency to deploy an account of price changes to the company account. Israel, Mexico, and several South American countries in general price level accounting using as experienced by hyperinflansi.


Accounting is part of a function of a business environment in which it operates, and this knowledge is used to record business transactions. The origin of Accounting and amendment are best explored from the context of the history of trade transactions (commercial).

Early influence of Italian
Recording of documents, namely the basis of accounting, has been traced back as far as 3600 years before Christ, and historians know that the mathematical concepts are understood in the ancient civilizations of China, India, and Mesopotamia, which is often said to be “origins of civilization” . Double-entry accounting in developing countries Italy between the 13th century until the 15th century. The most significant influence on accounting knowledge comes from Genoa, Florence, and Venice

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