Publications
Publications
- October 1992 (Revised May 1993)
- HBS Case Collection
Diversity in Accounting Principles: A Problem, a Strategic Imperative, or a Strategic Opportunity?
By: William J. Bruns Jr.
Abstract
Provides an introduction to the diversity of generally accepted accounting principles. An example shows how financial reports in one firm could differ depending on accounting methods and principles selected. Presents arguments that this may be a problem, an imperative for change, or a strategic opportunity for managers.
Keywords
Citation
Bruns, William J., Jr. "Diversity in Accounting Principles: A Problem, a Strategic Imperative, or a Strategic Opportunity?" Harvard Business School Background Note 193-045, October 1992. (Revised May 1993.)