英语翻译
Althoughtherearemanypromisingadvantagesofharmonization,therearealsomanypotentialdisadvantages.Onepossibledisadvantageofharmonizationcanbeseenthroughtherolecultureplaysindevelopingnationalaccountingstandards.Countriesmayviewcompliancewithinternationalaccountingstandardsasathreattotheirnationalismandviewcomplianceassubmissiontothewillofothercountries.Amajorcondemnationofharmonizationcomesfromunderdevelopedcountrieswhoviewharmonizationasanobligationplacedonthembycountrieswithsuperioreconomies.Anotherdisadvantageofharmonizationisthevastamountofdisparitythatexistsbetweendifferentcountriesaccountingpractices.Theabundantdifferencesinaccountingpracticesworld-widewouldsurelyleadtosubstantialchangesforanycountrywhoadoptedtheinternationalstandard.Thesesubstantialchangeswouldleadtomanyexpensesforbusinessesincountriesconformingtoanewinternationalstandard.Anothercommoncriticismofharmonizationistheargumentthataninternationalaccountingstandardwillnotbeflexibleenoughtodealwithallthedilemmasfacedbynationswithdifferingproblemsandcircumstances.Nationalaccountingstandardscanbemodifiedassituationschange,andpoliciescanbeimplementedwithoutconsentofallthenationsinvolvedinaninternationalaccountingsystem.(Diaconu2007)