Some reflections on ‘The harmonization of accounting within the EU’
- 1 January 1994
- journal article
- research article
- Published by Taylor & Francis in European Accounting Review
- Vol. 3 (2) , 241-254
- https://doi.org/10.1080/09638189400000020
Abstract
Using the Thorell and Whittington analysis of European and international accounting as a basis, consideration is given to a number of important but neglected issues. The discussion focuses on the need to understand better the processes of supranational accounting policy-making, the significant role played by the audit industry and its agents, and the distancing of actual users from the forums of influence.Keywords
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