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| Author: | Lawrence, S. |
| Title: | The Diversity of Accounting in a Single Europe |
| Journal: | Management Accounting (London)
1992 : MAR, p.38-43 |
| Index terms: | ACCOUNTING SYSTEMS TAXATION EUROPEAN UNION |
| Language: | eng |
| Abstract: | Owing to the different political and economic histories of the European countries, there is a great diversity of accounting practices. Some of the influences that shape national accounting practices are reviewed. France, Germany and the Netherlands are used to demonstrate this diversity. A knowledge of alternative accounting systems will be very important to the European accountants. |
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