@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<https://concepts.sagepub.com/social-science/concept/accounting_harmonization>
  skos:definition "Accounting harmonization is the process of minimizing the differences in financial reporting practices across national boundaries. Accounting is a social science, and accounting practice varies across countries due to differences in culture, religion, history, legal and taxation systems, financing and business ownership systems, and level of economic development. [Source: <a href=\"https://sk.sagepub.com/reference/businesstoday/n6.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business in Today's World; Accounting Harmonization</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> ;
  skos:prefLabel "accounting harmonization"@en ;
  a skos:Concept .

<https://concepts.sagepub.com/social-science/concept/conceptgroup/concepts>
  a skos:Collection, isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member <https://concepts.sagepub.com/social-science/concept/accounting_harmonization> .

<https://concepts.sagepub.com/social-science/concept/international_accounting>
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/accounting_harmonization> .