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1 전재문, "국제회계기준의 잠재적 신자유주의 - 회계언어의 의미관계론적 접근 -" 한국국제회계학회 47 (47): 1-16, 2013
2 International Accounting Standard Board, "Working in the Public Interest: The IFRS Foundation and the IASB"
3 Tokar M, "What kind of accounting standards should the IASB write?" 14 (14): 439-452, 2015
4 Akama, J. S., "Tourism and socio-economic development in developing countries : A case study of Mombasa resort in Kenya" 15 (15): 735-748, 2013
5 Gutierrez-Romero, R., "The role of ethnic identity and economic issues in the 2007 Kenyan elections" Oxford University 2010
6 Schultz Jr.J., "The impact of national influence on accounting estimate : Implications for international accounting standard-setters" 36 : 271-290, 2001
7 International Federation of Accountants(IFAC), "The evolving nature of financial reporting: disclosure and its implications" Auditing and Assurance Standards Board (IAASB) 2011
8 Laux, C., "The crisis of fair-value accounting : Making sense of the recent debate" 34 : 826-834, 2009
9 Dorothy Mutanu Muthoka, "The Unintended Consequences of Applying IFRS Standards: Regulators’ Perceptions" 한국회계학회 41 (41): 31-60, 2016
10 Losch, B., "Structural formation and rural change revisited: Challenges for late developing countries in a Globalizing" World Bank Publication 2012
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28 Newton, J, "France’s assimilation challenge"
29 Financial Supervisory Service, "FSS Newsletter, 5" FSS Publication 2013
30 Wa Githinji, M., "Erasing Class/(Re) creating ethnicity: jobs, politics, accumulation and identity in Kenya" 42 (42): 87-110, 2015
31 Wolff, D. R, "Economic aspects of British colonialism in Kenya, 1895-1930" 30 (30): 273-277, 1970
32 Nurunnabi, M, "Does accounting regulation matter? An experience of International Financial Reporting Standards implementation in an emerging country" 26 (26): 230-238, 2014
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34 Hofstede, G, "Culture’s consequences: Comparing values, behaviours, institutions, and organizations across nations" Sage 2001
35 Nobes, C. W., "Comparative international accounting" Prentice Hall/ Financial Times 2008
36 Kawamura, M., "Comment: Images of North and South Korea in Postwar Japan" 134-139, 1994
37 Macintosh, I., "Are truly global standards achievable? Vice Chairman of the IASB" 2014
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39 Doupnik, T. S., "A critical review of tests of Gray's theory of cultural relevance and suggestions for future research" 23 : 1-48, 2004