In a recent issue of this journal, Argiles and Slof (2001) analysed the main features of the European Farm Accountancy Database Network (FADN) against the backdrop of IAS 41, the new international accounting standard on agriculture, and arrived at the conclusion that FADN offers an excellent...

This paper develops a taxonomy of the different accounting systems that have evolved in Africa from the colonial era, through the early years of independence, to modern times. A preliminary test of the classification scheme for the current era of International Financial Reporting Standards...

This paper extends the work of Howard (1932) by using a content analysis of legal texts spanning several centuries to demonstrate that there are remarkable similarities between the bookkeeping provisions of Savary's Code of 1673, the Napoleonic Commercial Code of 1807 and the recent OHADA...

In the context of the recent debate that was stimulated by Sutton and Arnold's paper entitled quot;Toward a Framework for a Corporate Single Auditquot;, this paper examines the impact of environmental audit and eco-labelling strategies on governance arrangements in the forestry industry. In...

This paper examines the way in which cost accounting is decoupled from the financial accounting model that is circumscribed by the framework of the French plan comptable (i.e., comptabilite generale). Some attendant problems are investigated and the conflicting views of leading commentators on...