|International Accounting is the international aspects of accounting that includes accounting principles and reporting practices in different countries and their classification, Patterns of accounting development, International and regional harmonization, Foreign currency translation, Foreign exchange risk, International comparisons of consolidation accounting and inflation accounting, Accounting in developing countries, Accounting in communist countries, Performance evaluation of foreign subsidiaries.
Open access to the scientific literature means the removal of barriers (including price barriers) from accessing scholarly work. There are two parallel roads towards open access: Open Access articles and self-archiving. Open Access articles are immediately, freely available on their Web site, a model mostly funded by charges paid by the author (usually through a research grant). The alternative for a researcher is self-archiving (i.e., to publish in a traditional journal, where only subscribers have immediate access, but to make the article available on their personal and/or institutional Web sites (including so-called repositories or archives)), which is a practice allowed by many scholarly journals.
Open Access raises practical and policy questions for scholars, publishers, funders, and policymakers alike, including what the return on investment is when paying an article processing fee to publish in an Open Access articles, or whether investments into institutional repositories should be made and whether self-archiving should be made mandatory, as contemplated by some funders.