@article{3f78473eecc3459fb4ad7cfd68c8a0a8,
title = "Evolution of (International) Accounting Systems - Critical Assessment of the Environmental Determinism Theory with an Application to Tax Influence",
author = "H. B{\"o}ckem and Anne d'Arcy",
year = "1999",
month = sep,
day = "1",
language = "English",
volume = "51",
pages = "60 -- 67",
journal = "zfbf Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung - Schmalenbach Business Review (SBR) ",
issn = "0341-2687",
publisher = "Springer Gabler",
}