ABSTRACT
Accounting research in Europe is characterized by a great deal of diversity. There are very different theoretical traditions of inquiry and different emphases on the legal, professional and managerial aspects of the subject. A diverse array of approaches to the methodology of accounting research are evident, and very different appeals have been made to such other disciplines as economics, jurisprudence, history and the human sciences in order to illuminate and advance the accounting craft. Indeed, almost regardless of which dimensions of inquiry and scholarship are emphasized, European accounting research displays a diversity of strategies, approaches and substantive concerns.
