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Asian Academy of Management Journal, Vol. 13, No. 2, 111 129, July 2008 FACTORS CAUSING DIFFERENCES IN THE FINANCIAL REPORTING PRACTICES IN SELECTED SOUTH PACIFIC COUNTRIES IN THE POST-CONVERGENCE PERIOD Parmod Chand1, Chris Patel2 and Ronald Day3 1,2 Macquarie University, New South Wales 2109 Australia 3 The University of Sydney, New South Wales 2006 Australia e-mail: ABSTRACT The international accounting literature pays much attention to the clustering of national accounting systems of various countries based on similar financial reporting characteristics. In this paper, we argue that the existing models that cluster countries are substantially incomplete and misleading due to the recent convergence efforts that have taken place.
Factors causing differences in financial reporting practices development of national accounting systems appears to be a function of environmental factors such as cultural, economic, educational and legal systems
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