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Developments in Country Studies in International Accounting – Europe
This comprehensive volume presents a selection of country studies on European Accounting published since 1995. It concentrates on financial accounting, but also gives research on management accounting, auditing, professionalisation, history and critical accounting. It sheds light on financial reporting as it is currently practised, as well as on the regulatory framework and the accounting environment. The articles range from descriptions of the development of accounting systems in the transitional economies of Eastern Europe to analyses of theory and practice in Western European countries with a more established research tradition.
More Information
Critical Acclaim
Contributors
Contents
More Information
This comprehensive volume presents a selection of country studies on European Accounting published since 1995. It concentrates on financial accounting, but also gives research on management accounting, auditing, professionalisation, history and critical accounting. It sheds light on financial reporting as it is currently practised, as well as on the regulatory framework and the accounting environment. The articles range from descriptions of the development of accounting systems in the transitional economies of Eastern Europe to analyses of theory and practice in Western European countries with a more established research tradition.
This collection has international appeal and can be appreciated with relatively limited prior knowledge of the countries or specific techniques.
This collection has international appeal and can be appreciated with relatively limited prior knowledge of the countries or specific techniques.
Critical Acclaim
‘The book is like a good box of assorted chocolates – rich, various, full of contrast and surprises, a pleasure from beginning to end! The collection will be useful to both students and academics, consistent with the editors’ aim.’
– Ann Tarca, European Accounting Review
– Ann Tarca, European Accounting Review
Contributors
33 articles, dating from 1995 to 2002
Contributors include: A. Ballas, E.R. Barbadillo, J. Blake, C. Boucqueraz, K. Camfferman, M. Granlund, B. Raffournier, W. Seal, T. Schildbach, G. Whittington
Contributors include: A. Ballas, E.R. Barbadillo, J. Blake, C. Boucqueraz, K. Camfferman, M. Granlund, B. Raffournier, W. Seal, T. Schildbach, G. Whittington
Contents
Contents:
Acknowledgements
Introduction Whither European Accounting? Sally Aisbitt and Lisa Evans
PART I TRANSITIONAL ECONOMIES AND ‘NEW EUROPEANS’
1. W. Seal, P. Sucher and I. Zelenka (1996), ‘Post-Socialist Transition and the Development of an Accountancy Profession in the Czech Republic’
2. K. Illés, P. Weetman, A.H. Clarkson and M. Fraser (1996), ‘Change and Choice in Hungarian Accounting Practice: An Exploratory Study of the Accounting Law of 1991’
3. Alicja A. Jaruga and Anna Szychta (1997), ‘The Origin and Evolution of Charts of Accounts in Poland’
4. N. King, A. Beattie, A.-M. Cristescu and P. Weetman (2001), ‘Developing Accounting and Audit in a Transition Economy: The Romanian Experience’
5. Peter Daniel, Zuzana Suranova and Ignace De Beelde (2001), ‘The Development of Accounting in Slovakia’
6. Eva Jermakowicz and Dolores F. Rinke (1996), ‘The New Accounting Standards in the Czech Republic, Hungary, and Poland Vis-à-Vis International Accounting Standards and European Union Directives’
7. S. David Young (1999), ‘From Plan to Market: Financial Statements and Economic Transition in the East German Enterprise’
PART II GERMANY
8. Working Group on External Financial Reporting of the Schmalenbach-Gesellschaft-Deutsche Gesellschaft für Betriebswirtschaft (1995), ‘German Accounting Principles: An Institutionalized Framework’
9. Dieter Schneider (1998), ‘German Reflections on Asset Valuation’
10. Matthias Schmidt (2002), ‘On the Legitimacy of Accounting Standard Setting by Privately Organised Institutions in Germany and Europe’
11. Martin Glaum (2000), ‘Bridging the GAAP: The Changing Attitude of German Managers Towards Anglo-American Accounting and Accounting Harmonization’
12. Thomas Schildbach (1997), ‘Cost Accounting in Germany’
PART III THE UNITED KINGDOM
13. Tony Hines, Karen McBride, Stella Fearnley and Richard Brandt (2001), ‘We’re Off to See the Wizard: An Evaluation of Directors’ and Auditors’ Experiences with the Financial Reporting Review Panel’
14. Michael Page and Laura Spira (1999), ‘The Conceptual Underwear of Financial Reporting’
15. Atul K. Shah (1998), ‘Exploring the Influences and Constraints on Creative Accounting in the United Kingdom’
16. Geoffrey Whittington (1998), ‘Deprival Value and Price Change Accounting in the U.K.’
17. John Dunn and Prem Sikka (1998), ‘The Emergence of the UK Auditor Resignation Legislation’
PART IV NORDIC COUNTRIES
18. Mikael Niskala and Michael Pretes (1995), ‘Environmental Reporting in Finland: A Note on the Use of Annual Reports’
19. Markus Granlund and Kari Lukka (1998), ‘Towards Increasing Business Orientation: Finnish Management Accountants in a Changing Cultural Context’
20. Juha-Pekka Kallunki and Minna Martikainen (1999), ‘Do Firms Use Industry-Wide Targets When Managing Earnings? Finnish Evidence’
21. John Blake, Hilary Fortes, Catherine Gowthorpe and Mari Paananen (1999), ‘Implementing the EU Accounting Directives in Sweden – Practitioners’ Views’
PART V SPAIN
22. P.D. Bougen (1997), ‘Spain, July 1988: Some Observations on Becoming Professional’
23. Araceli Mora and William Rees (1998), ‘The Early Adoption of Consolidated Accounting in Spain’
24. Emiliano Ruiz Barbadillo, Christopher Humphrey and María Antonia García Benau (2000), ‘Auditors versus Third Parties and Others: The Unusual Case of the Spanish Audit Liability “Crisis”’
PART VI FRANCE
25. Nabil Baydoun (1995), ‘The French Approach to Financial Accounting and Reporting’
26. Claude Bocqueraz (2001), ‘The Development of Professional Associations: The Experience of French Accountants from the 1880s to the 1940s’
27. Charles Elad (2000), ‘Integrated Accounting à la Française: The Perspective of the Système Croisé’
PART VII SWITZERLAND
28. Bernard Raffournier (1995), ‘The Determinants of Voluntary Financial Disclosure by Swiss Listed Companies’
29. Pascal Dumontier and Bernard Raffournier (1998), ‘Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data’
PART VIII THE NETHERLANDS
30. Kees Camfferman (1998), ‘Deprival Value in the Netherlands: History and Current Status’
PART IX IRELAND
31. Niamh Brennan (2001), ‘Reporting Intellectual Capital in Annual Reports: Evidence from Ireland’
PART X GREECE
32. Apostoles A. Ballas (1998), ‘The Creation of the Auditing Profession in Greece’
PART XI BELGIUM
33. Ignace De Beelde (2002), ‘Creating a Profession “Out of Nothing”? The Case of the Belgian Auditing Profession’
Name Index
Acknowledgements
Introduction Whither European Accounting? Sally Aisbitt and Lisa Evans
PART I TRANSITIONAL ECONOMIES AND ‘NEW EUROPEANS’
1. W. Seal, P. Sucher and I. Zelenka (1996), ‘Post-Socialist Transition and the Development of an Accountancy Profession in the Czech Republic’
2. K. Illés, P. Weetman, A.H. Clarkson and M. Fraser (1996), ‘Change and Choice in Hungarian Accounting Practice: An Exploratory Study of the Accounting Law of 1991’
3. Alicja A. Jaruga and Anna Szychta (1997), ‘The Origin and Evolution of Charts of Accounts in Poland’
4. N. King, A. Beattie, A.-M. Cristescu and P. Weetman (2001), ‘Developing Accounting and Audit in a Transition Economy: The Romanian Experience’
5. Peter Daniel, Zuzana Suranova and Ignace De Beelde (2001), ‘The Development of Accounting in Slovakia’
6. Eva Jermakowicz and Dolores F. Rinke (1996), ‘The New Accounting Standards in the Czech Republic, Hungary, and Poland Vis-à-Vis International Accounting Standards and European Union Directives’
7. S. David Young (1999), ‘From Plan to Market: Financial Statements and Economic Transition in the East German Enterprise’
PART II GERMANY
8. Working Group on External Financial Reporting of the Schmalenbach-Gesellschaft-Deutsche Gesellschaft für Betriebswirtschaft (1995), ‘German Accounting Principles: An Institutionalized Framework’
9. Dieter Schneider (1998), ‘German Reflections on Asset Valuation’
10. Matthias Schmidt (2002), ‘On the Legitimacy of Accounting Standard Setting by Privately Organised Institutions in Germany and Europe’
11. Martin Glaum (2000), ‘Bridging the GAAP: The Changing Attitude of German Managers Towards Anglo-American Accounting and Accounting Harmonization’
12. Thomas Schildbach (1997), ‘Cost Accounting in Germany’
PART III THE UNITED KINGDOM
13. Tony Hines, Karen McBride, Stella Fearnley and Richard Brandt (2001), ‘We’re Off to See the Wizard: An Evaluation of Directors’ and Auditors’ Experiences with the Financial Reporting Review Panel’
14. Michael Page and Laura Spira (1999), ‘The Conceptual Underwear of Financial Reporting’
15. Atul K. Shah (1998), ‘Exploring the Influences and Constraints on Creative Accounting in the United Kingdom’
16. Geoffrey Whittington (1998), ‘Deprival Value and Price Change Accounting in the U.K.’
17. John Dunn and Prem Sikka (1998), ‘The Emergence of the UK Auditor Resignation Legislation’
PART IV NORDIC COUNTRIES
18. Mikael Niskala and Michael Pretes (1995), ‘Environmental Reporting in Finland: A Note on the Use of Annual Reports’
19. Markus Granlund and Kari Lukka (1998), ‘Towards Increasing Business Orientation: Finnish Management Accountants in a Changing Cultural Context’
20. Juha-Pekka Kallunki and Minna Martikainen (1999), ‘Do Firms Use Industry-Wide Targets When Managing Earnings? Finnish Evidence’
21. John Blake, Hilary Fortes, Catherine Gowthorpe and Mari Paananen (1999), ‘Implementing the EU Accounting Directives in Sweden – Practitioners’ Views’
PART V SPAIN
22. P.D. Bougen (1997), ‘Spain, July 1988: Some Observations on Becoming Professional’
23. Araceli Mora and William Rees (1998), ‘The Early Adoption of Consolidated Accounting in Spain’
24. Emiliano Ruiz Barbadillo, Christopher Humphrey and María Antonia García Benau (2000), ‘Auditors versus Third Parties and Others: The Unusual Case of the Spanish Audit Liability “Crisis”’
PART VI FRANCE
25. Nabil Baydoun (1995), ‘The French Approach to Financial Accounting and Reporting’
26. Claude Bocqueraz (2001), ‘The Development of Professional Associations: The Experience of French Accountants from the 1880s to the 1940s’
27. Charles Elad (2000), ‘Integrated Accounting à la Française: The Perspective of the Système Croisé’
PART VII SWITZERLAND
28. Bernard Raffournier (1995), ‘The Determinants of Voluntary Financial Disclosure by Swiss Listed Companies’
29. Pascal Dumontier and Bernard Raffournier (1998), ‘Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data’
PART VIII THE NETHERLANDS
30. Kees Camfferman (1998), ‘Deprival Value in the Netherlands: History and Current Status’
PART IX IRELAND
31. Niamh Brennan (2001), ‘Reporting Intellectual Capital in Annual Reports: Evidence from Ireland’
PART X GREECE
32. Apostoles A. Ballas (1998), ‘The Creation of the Auditing Profession in Greece’
PART XI BELGIUM
33. Ignace De Beelde (2002), ‘Creating a Profession “Out of Nothing”? The Case of the Belgian Auditing Profession’
Name Index
