In this paper, we reasses the local nature of accounting research at the time of IFRS implementation. Based on the 2000 and 2005 EAA congresses, our results show that almost half of communications can be qualified as global, which represents a fair increase compared to the 90's. Two factors seem critical to explain globalization of accounting research: the research topic and the co-authorship strategy.
JENY, A. and JEANJEAN, T. (2006). Is There a Global Accounting Research? Evidence from the EAA. In: 27ème Congrès de l'Association Francophone de Comptabilité (CD-Rom). Association Francophone de Comptabilité (AFC).