Accounting is a manifestation of several important environmental factors within a country, including economic, educational and political, and, as such, is evolutionary in accordance with those changing social structures. In today‟s ever expanding global economy, the understanding of international aspects of accounting is critical to understanding world events and the way in which they affect our lives. As new nations and new economic powers emerge, continually updated information, including accounting information, is an essential resource for linking an internal accounting system with worldwide systems. Because of the major impact that international accounting has had on countries‟ internal accounting systems, it is important to examine the contributions made by leaders within the profession. For over the past four decades one of the most influential leaders in the field of international accounting has been Dr. Gerhard G. Mueller.
Cascini, Karen, "Reflections on a Seminal Force in International Accounting" (2007). WCOB Faculty Publications. 120.