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    Diversity in Accounting Principles: A Problem, a Strategic Imperative, or a Strategic Opportunity (Spanish Version)

    Bruns, William J., Jr.

    • Reference: HBS-105S01

    • Year: 2011

    • Number of pages: 16

    • Geographic Setting: California;United States

    • Publication Date: Oct 5, 1992

    • Fecha de edición: May 26, 1993

    • Source: HBSP (USA)

    • Type of Document: Case

    • Industry Setting: Accommodation & food services;Food;Food services;Retail trade

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    Description

    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

    Accounting Accounting policies Accounting procedures Financial statements Financial strategy Income statements Strategy