. Firstly, this paper considers the relevance of international accounting harmonisation for European business. It then proceeds …Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and … to examine accounting regulation in three countries: Spain, Sweden and Austria, highlighting the key regulatory issues of …

In Spain both accounting practice and accounting research have been strongly influenced by accounting practices … identified the potential for accounting reports to serve a wide range of users. 2) Identifies the ways in which English language … accounting conceptual frameworks have paid lip service to a range of user needs, but in practice have excluded users other than …

referred accounting journal in Spain. Published by the Spanish Association for Accounting and Business Administration (AECA …), this journal is at the heart of the emergence of a distinctly Spanish academic accounting community. Our study is based on …: 1. An analysis of 100 issues of REFC covering the period from 1985 to 1999. 2. A questionnaire to Spanish accounting …

This study presents a portrait of the Spanish academic accounting community in 1995, based upon a questionnaire … circulated to Spanish accounting academics in 1995 and upon an analysis of authorship and citations in the main Spanish … accounting journals. The approach to these analyses is grounded in similar studies which have been carried out in the United …

There is a substancial literature on the accounting procedures needed to track down the costs of quality control and … rise to new accounting needs. In this article we take one example of an industry, wine production, where in most countries …, Australia, Canada, New Zealand and Spain, and identify a variety of ways in which a more sophisticated approach to accounting …

whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business …The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process …'. To investigate the ethical issues raised by creative accounting we will: - Explore some definitions of creative …