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International accounting education in Western Europe


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  • Herve Stolowy
  • Michel Tenenhaus


Based on a questionnaire sent to European institutions, the objective of this study is to determine how international accounting is taught in Europe. The results focus on the number of courses, the topics covered and the textbooks recommended. An agglomerative hierarchical clustering technique enabled us to define four groups of institutions, corresponding to different approaches to international accounting education. Discriminant topics were identified, making it possible to define a true 'strategy' for the preparation of a course syllabus. Our survey also provides information relating to two matters of debate. First, although some differences do exist between countries, the majority of courses are specific, as opposed to general courses integrating certain international accounting aspects. Second, a material number of institutions succeed in covering both comparative aspects and accounting dimensions of multinational enterprises.

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Bibliographic Info

Article provided by Taylor & Francis Journals in its journal European Accounting Review.

Volume (Year): 7 (1998)
Issue (Month): 2 ()
Pages: 289-314

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Handle: RePEc:taf:euract:v:7:y:1998:i:2:p:289-314

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  1. Rezaee, Zabihollah & Szendi, Joseph Z. & Elmore, Robert C., 1997. "International accounting education: Insights from academicians and practitioners," The International Journal of Accounting, Elsevier, vol. 32(1), pages 99-117.
  2. Tarleton, Jesse S, 1977. "Recommended Courses in International Business for Graduate Business Students," The Journal of Business, University of Chicago Press, vol. 50(4), pages 438-47, October.
  3. Thomas Patrick, 1978. "Attitudes of Alumni and Corporations Toward International Business Education," Journal of International Business Studies, Palgrave Macmillan, vol. 9(1), pages 109-111, March.
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Cited by:
  1. DING, Yuan & STOLOWY, Hervé & FU, Linghui & WANG, Huiwen, 2004. "Disclosure and determinants studies : an extension using the divisive clustering method (DIV)," Les Cahiers de Recherche 798, HEC Paris.
  2. STOLOWY, Herve & STICKNEY, Clyde P., 2000. "Survey of financial statement analysis courses in Europe and the United States," Les Cahiers de Recherche 714, HEC Paris.
  3. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print halshs-00526410, HAL.
  4. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 91-113.


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