چکیده ای از مقاله 

The aim ofthis paper is to understand the similarities and differences in the accounting convergence process ofthe BRIC countries. The study examines the evolution ofthese countries’ accounting systems by developing a three-dimensional framework based on the political, economic and cultural elements. Brazil and Russia merely imitate, whereas China and India edit and translate the international standards (‘informed divergence’). The political aspect, supported by the national culture and ‘community’, represents the main driver, even if the three dimensions are closely interconnected and overall, we show the current emergence of limits of the implementation of the dominant market model.