Regulations imposed upon both the external and internal accounting reports of enterprises may evoke a variety of responses from managers ranging from the active to the passive. This paper explores the active, participatory role which managers may choose to adopt in influencing the direction of...

In the European Union, governments through Directives, and the accounting profession through the International Accounting Standards Committee (IASC), both claim to be seeking to harmonise accounting practices. In this article, John Blake and Oriol Amat explore these claims. They first identify...