Measuring accounting harmony

"The topic of accounting harmony has been debated for many years. Numerous arguments both for and against increasing the level of harmony among countries exist. However, there has been comparatively little effort expended in developing an accurate, objective measure of accounting harmony. Existing studies have examined the concept of harmony and discussed its merits. This paper discusses measures of harmony already developed, and combines their best aspects to propose a measurement method that is reliable, accurate, and relatively simple to apply."--abstract.