European Rule-making in Accounting: The Seventh Directive as a Case Study

1 September 1994

journal article
research article
Published by Taylor & Francis in Accounting and Business Research

Vol. 24 (96) , 319-333
https://doi.org/10.1080/00014788.1994.9729490

Abstract

This paper analyses EC rule-making, using the Seventh Directive as a case study. Three stages of a Directive's life are identified, with different key players taking the lead. The paper analyses the evolution of the Seventh Directive up to its adoption in 1983, looking at 19 key features. The adopted Directive is close to previous UK consolidation practices, but investigation shows that, from its origins in the late 1960s to the published drafts of the late 1970s, it showed clear German parentage. The coalition of forces leading to the major changes from German to UK practices is examined.

Keywords

This publication has 2 references indexed in Scilit:

A Political History of Goodwill in the U.K.: An Illustration of Cyclical Standard Setting
Abacus, 1992
Power: A Radical View
Published by Springer Nature ,1974