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参考文献和参考书目

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Gong, S.Z. (2005) “Legal and Practical Influence from the USA and Chinese Corporate Governance” LexisNexis; Shandong, China: May 2005

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Nelda, S. and Barron, W. (1997). “Intercultural communication: a key element in global strategies” Career Development International, Bradford: 1997.Vol. 2, Iss. 6; pg. 287

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Shields, M. D., Chow, C. W., Kato, Y., Nakagawa, Y. (1991) "‘Management Accounting Practices in the U.S. and Japan: Comparative Survey Findings and Research Implications’" Journal of International Financial Management and Accounting 3: 61-77

The New Zealand Equivalent to the IASB Framework, 2008 “Framework for the Preparation and Presentation of Financial Statements” Tuesday, 14 October 2008

Wijewardena, H., and De Zoysa, A. (1999) ‘A comparative analysis of management accounting practices in Australia and Japan: An empirical investigation’, The International Journal of Accounting