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1、MESTJournalDOI..........................MEASUREMENTOFACCOUNTINGHARMONIZATIONANDSTANDARDIZATIONIvoMijočFacultyofEconomicsatJ.J.StrossmayerUniversity,TrgLjudevitaGaja7,Osijek,CroatiaDubravkaPekanovStarčevićFacultyofEconomicsatJ.J.StrossmayerUniversity,TrgLjudevitaGaja7,Osijek,Croatia©MESTENGO
2、JELcategory:E,M,E01,M4,Summary:Harmonizationandstandardizationcanbetracedtotwointerrelatedlevels:harmonizationandstandardizationasaprocessatthelevelofaccountingstandardsandaccountingpractices.Iftheharmonizationofaccountingstandardsisobserved,thenaformal(dejure)harmonizationwhichisoperationa
3、lizedthroughstagesofdisclosure(so-calledformalharmonizationofdisclosure)andthroughevaluation(so-calledformalharmonizationofmeasurements)exist.Inrelationtoaccountingstandardsitisnecessarytoharmonizeaccountingpracticesandcreateademandformaterial(defacto)harmonization.Effectsofharmonizationand
4、standardizationcanbemeasuredbyusinggenerallyacceptedindex(C,H,I)whichwassuccessfullypresentedbyvariousexamplesandopinionsofthemanyauthors.Although,therearecertaincontributionsandcontroversiesofstatisticalindicesuseforthepurposeofmeasuringprocessesandstates,itisnecessarytodevelopauniquegener
5、allyacceptedindexafteraccountingharmonizationprocesswiththegoalofachievingglobalconvergencedegree.Keywords:harmonization,standardization,accountingpractices,generallyacceptedindices(C,H,I)1IntroductionLatelytherehasbeenmoreandmorediscussedabouttheneedforstatisticalmeasurementandTheaddressof
6、thecorrespondingauthor:determinationofharmonizationimpact.AlthoughIvoMijočthedefaultpremisemaybeconsideredtooimijoc@efos.hrcomplicated,LeovanderTas,excellentexpertin126
7、MESTEPublishedonline:15January2013MijočI.AccountingharmonizationandstandardizationMESTJournalVol.1No.1pp.126-136statistic
8、alcharacteristicsinthefieldofmethods.Inthethirdcase,theincreaseintheharmonizationmeasurement,reassuresus.degreeofconsensuscannotbelabeledasExistingresearchstudiesdependingontheintentionalintroductionofmandatoryandoptionalmeasurementtypesharmonizingthevan