European accounting harmonisation: Myth or reality?

John Blake and Oriol Amat ()

European Management Journal, 1994, vol. 12, issue 3, 332-337

Abstract: 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 the continuing wide variation in accounting practice within Europe and internationally. Second, they consider the demand for harmonisation of accounting practices within Europe and internationally. Third, they offer a list of the environmental factors that obstruct international accounting harmonisation. Finally, they discuss the limitations of the work of the European Union in achieving accounting harmonisation.

Date: 1994
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