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| Author: | Diggle, G. Nobes, C. |
| Title: | European rule-making in accounting: the seventh directive as a case study |
| Journal: | Accounting and Business Research
1994 : AUTUMN, VOL. 24:96, p. 319-334 |
| Index terms: | ACCOUNTING CASE STUDIES EUROPE |
| Language: | eng |
| Abstract: | This paper analyses EC rule-making using the Seventh Directive as a case study. Three stages of a Directive's life are identified, with different key players taking the lead. The paper analyses the evolution of the Seventh Directive up to its adoption in 1983, looking at 19 key features. The adopted Directive is close to previous UK consolidation practices, but investigation shows that from its origins in the late 1960s to the published drafts of the late 1970s, it showed clear German parentage. |
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