L'enseignement de la comptabilité internationale en Europe

Based on a questionnaire sent to European institutions, the objective of this study is to determine how international accounting is taught in Europe. Results focus on the number of courses, topics covered and textbooks recommended. A combinatorial clustering allowed us to define four groups of institutions corresponding to different approaches to international accounting education. Discriminant topics have been highlighted and make it possible to define a real ?strategy? for preparation of a course syllabus. In addition, the survey leads to consideration of two debated issues. Thus, although there are striking differences between countries studied specific courses are in a slight majority compared with those integrating international concepts into a general course. Secondly, a significant number of institutions succeed in reconciling two frequently conflicting approaches: comparison of national practices and aspects of multinational accounting.