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Developments in Country Studies in International Accounting - Europe : The New Library of International Accounting - Sally Aisbitt

Developments in Country Studies in International Accounting - Europe

The New Library of International Accounting

By: Sally Aisbitt (Editor), Lisa Evans (Editor)

Hardcover Published: January 2004
ISBN: 9781843762621
Number Of Pages: 672

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"This comprehensive volume presents a selection of country studies on European Accounting published since 1995. It concentrates on financial accounting, but also gives research on management accounting, auditing, professionalization, history and critical accounting. It sheds light on financial reporting as it is currently practiced, as well as on the regulatory framework and the accounting environment. The articles range from descriptions of the development of accounting systems in the transitional economies of Eastern Europe to analyses of theory and practice in Western European countries with a more established research tradition."

Introduction: Whither European Accounting?
Post-Socialist Transition and the Development of an Accountancy Profession in the Czech Republicp. 3
Change and Choice in Hungarian Accounting Practice: An Exploratory Study of the Accounting Law of 1991p. 27
The Origin and Evolution of Charts of Accounts in Polandp. 48
Developing Accounting and Audit in a Transition Economy: The Romanian Experiencep. 66
The Development of Accounting in Slovakiap. 89
The New Accounting Standards in the Czech Republic, Hungary, and Poland Vis-a-Vis International Accounting Standards and European Union Directivesp. 106
From Plan to Market: Financial Statements and Economic Transition in the East German Enterprisep. 121
German Accounting Principles: An Institutionalized Frameworkp. 157
German Reflections on Asset Valuationp. 165
On the Legitimacy of Accounting Standard Setting by Privately Organised Institutions in Germany and Europep. 170
Bridging the GAAP: The Changing Attitude of German Managers Towards Anglo-American Accounting and Accounting Harmonizationp. 193
Cost Accounting in Germanyp. 218
We're Off to See the Wizard: An Evaluation of Directors' and Auditors' Experiences with the Financial Reporting Review Panelp. 237
The Conceptual Underwear of Financial Reportingp. 269
Exploring the Influences and Constraints on Creative Accounting in the United Kingdomp. 282
Deprival Value and Price Change Accounting in the U.K.p. 304
The Emergence of the UK Auditor Resignation Legislationp. 307
Environmental Reporting in Finland: A Note on the Use of Annual Reportsp. 329
Towards Increasing Business Orientation: Finnish Management Accountants in a Changing Cultural Contextp. 339
Do Firms Use Industry-Wide Targets When Managing Earnings? Finnish Evidencep. 366
Implementing the EU Accounting Directives in Sweden - Practitioners' Viewsp. 377
Spain, July 1988: Some Observations on Becoming Professionalp. 397
The Early Adoption of Consolidated Accounting in Spainp. 418
Auditors versus Third Parties and Others: The Unusual Case of the Spanish Audit Liability "Crisis"p. 440
The French Approach to Financial Accounting and Reportingp. 471
The Development of Professional Associations: The Experience of French Accountants from the 1880s to the 1940sp. 494
Integrated Accounting a la Francaise: The Perspective of the Systeme Croisep. 515
The Determinants of Voluntary Financial Disclosure by Swiss Listed Companiesp. 537
Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Datap. 557
Deprival Value in the Netherlands: History and Current Statusp. 589
Reporting Intellectual Capital in Annual Reports: Evidence from Irelandp. 601
The Creation of the Auditing Profession in Greecep. 617
Creating a Profession "Out of Nothing"? The Case of the Belgian Auditing Professionp. 641
Name Indexp. 665
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9781843762621
ISBN-10: 1843762625
Series: The New Library of International Accounting
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 672
Published: January 2004
Publisher: Edward Elgar Publishing Ltd
Country of Publication: GB
Dimensions (cm): 24.13 x 17.15  x 4.45
Weight (kg): 1.34

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