ABSTRACT

The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.

part 1|38 pages

European accounting harmonization and the Seventh Directive

part 2|201 pages

Comparative European group accounting after the Seventh Directive

chapter 4|25 pages

Group accounting in Belgium

chapter 5|13 pages

Group accounting in Denmark

chapter 6|18 pages

Group accounting in France

chapter 7|13 pages

Group accounting in Germany

chapter 8|11 pages

Financial analysis of group accounts in Germany

An empirical study

chapter 9|14 pages

Group accounting in Greece

chapter 10|17 pages

Group accounting in Ireland

chapter 11|18 pages

Group accounting in Italy

chapter 12|12 pages

Group accounting in Luxembourg

chapter 13|9 pages

Group accounting in The Netherlands

chapter 14|11 pages

Group accounting in Portugal

part 3|54 pages

Group accounting in some major countries outside the European Community

chapter 17|14 pages

Group accounting in Japan

chapter 18|12 pages

Group accounting in Switzerland

part 4|83 pages

International group accounting issues

part 5|25 pages

Measuring international accounting harmonization