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S. A. Zeff, “Some Obstacles to Global ?nancial Reporting Comparability and Convergence at a High Level of Quality,” The British Accounting Review, Vol. 39, No. 4, 2007, pp. 290-302. Hdoi:10.1016/j.bar.2007.08.001

has been cited by the following article:

• TITLE: Tutorial Accounting Fundamentals: A New Look of British and American Accounting System

  AUTHORS: Nousheen Tariq Bhutta, Syed Zulfiqar Ali Shah

  KEYWORDS: Accounting Fundamentals; American Accounting; British Accounting; Students’ Perceptions

  JOURNAL NAME: Open Journal of Accounting, Vol.2 No.1, January 30, 2013

  ABSTRACT: This paper aims to highlight the perception of graduate and undergraduate students regarding accounting fundamentals across British system and American system. The design of this paper is to derive a unique model which proves the both approaches are in same sense however, they are framed differently. Moreover, it provides a good justification of basic questions like why income and expense are treated as credit side and debit side of trading profit and lossaccount, respectively. Ultimately, it helps educators/instructors in influencing the perceptions of their students with regard to different accounting systems.