Multinational companies (MNCs) are characterized as engines of global economic development, technological transfer, and deepening globalization (Evans et al., 2017). Given that MNCs' operations spread across several countries, their international involvement is evident in different forms, and they bring the need for reforms in accounting systems due to each country's culture. However, diversity in accounting practices across countries generates problems for a number of different groups. Required

Multinational Corporation | Definition, Types & Characteristics