Importance Harmonization of accounting processes worldwide represents one of the main concepts of international accounting. The article focuses on similarities and differences between national accounting systems, which underlie various classification of accounting models. Objectives The research identified what mainly influenced the concept of differentiation of accounting systems, and revealed how their classification and globalization related. I also examine what historically engendered accounting models, and analyze principal international groups of models foreign authors devised, their scope, and external factors. Methods The research draws upon general scientific methods and cognition techniques. As for causes of accounting models and the globalization role, I applied a hypothetical and deductive method. Results The article overviews the principal aspects of accounting models, suggests how globalization influenced their formation, being a driving force of their comparison and solution to important issues, which could be addressed with them. Conclusions and Relevance Comparing various accounting models, searching for their individual strengths and weaknesses, researchers steadily move towards a single international accounting practice and change conceptual approaches to accounting regulations.
Keywords: international accounting, model, classification, accounting harmonization, globalization
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