ABSTRACT
This part introduction presents an overview of the key concepts discussed in the subsequent chapters. The part shows clearly that even in the sacrosanct area of financial accounting the meaning of concepts and data is by no means unequivocal. It shows that a range of causes, ranging from the occurrence to the influence of user groups, may lead to quite substantial differences in the external financial accounting practices of companies. The part presents some results of a European survey on participation in companies. It also shows that 'participation' has taken quite different forms and meanings in different European countries. The part offers a somewhat different perspective on cross-border differences. It is concerned with geographical borders. The part focuses on communication problems between people who do not engage in face-to-face contact. Management is about coordination, cooperation and communication. It is about the creation of common frameworks of action for people.
