Developments in Country Studies in International Accounting - Europe
Representing research from the past decade, 33 reprinted papers include studies of accounting in transitional economies like the Czech Republic, Hungary, Poland, and Romania, followed by more numerous studies concerned with Germany, the United Kingdom, the Nordic countries, Spain, France, Switzerland, the Netherlands, Ireland, Greece, and Belgium. Descriptive, comparative, and critical/analytical studies are featured. The articles are reprinted with their original pagination and typeface....
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AcknowledgementsIntroduction: Whither European Accounting?1Post-Socialist Transition and the Development of an Accountancy Profession in the Czech Republic32Change and Choice in Hungarian Accounting Practice: An Exploratory Study of the Accounting Law of 1991273The Origin and Evolution of Charts of Accounts in Poland484Developing Accounting and Audit in a Transition Economy: The Romanian Experience665The Development of Accounting in Slovakia896The New Accounting Standards in the Czech Republic, Hungary, and Poland Vis-a-Vis International Accounting Standards and European Union Directives1067From Plan to Market: Financial Statements and Economic Transition in the East German Enterprise1218German Accounting Principles: An Institutionalized Framework1579German Reflections on Asset Valuation16510On the Legitimacy of Accounting Standard Setting by Privately Organised Institutions in Germany and Europe17011Bridging the GAAP: The Changing Attitude of German Managers Towards Anglo-American Accounting and Accounting Harmonization19312Cost Accounting in Germany21813We're Off to See the Wizard: An Evaluation of Directors' and Auditors' Experiences with the Financial Reporting Review Panel23714The Conceptual Underwear of Financial Reporting26915Exploring the Influences and Constraints on Creative Accounting in the United Kingdom28216Deprival Value and Price Change Accounting in the U.K.30417The Emergence of the UK Auditor Resignation Legislation30718Environmental Reporting in Finland: A Note on the Use of Annual Reports32919Towards Increasing Business Orientation: Finnish Management Accountants in a Changing Cultural Context33920Do Firms Use Industry-Wide Targets When Managing Earnings? Finnish Evidence36621Implementing the EU Accounting Directives in Sweden - Practitioners' Views37722Spain, July 1988: Some Observations on Becoming Professional39723The Early Adoption of Consolidated Accounting in Spain41824Auditors versus Third Parties and Others: The Unusual Case of the Spanish Audit Liability "Crisis"44025The French Approach to Financial Accounting and Reporting47126The Development of Professional Associations: The Experience of French Accountants from the 1880s to the 1940s49427Integrated Accounting a la Francaise: The Perspective of the Systeme Croise51528The Determinants of Voluntary Financial Disclosure by Swiss Listed Companies53729Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data55730Deprival Value in the Netherlands: History and Current Status58931Reporting Intellectual Capital in Annual Reports: Evidence from Ireland60132The Creation of the Auditing Profession in Greece61733Creating a Profession "Out of Nothing"? The Case of the Belgian Auditing Profession641Name Index665
