IDEAS home Printed from
   My bibliography  Save this article

The Future of Accounting Expectations and Possibilites in the Integration


  • Tibor Pál

    () (University of Miskolc)


The prospect of global harmonisation of the accounting standards have seemed far away up to now. Countries with relatively low economic potentials – like Hungary – faced a great many questions when they regulated their accounting rules. Accountancy was regarded as the language of business. In Hungary there did not exist any unified conception for a system of norms considered as an aim to be followed in the long-run. The change, which involved the re-codification of regulations together with the acception of the demand for harmonisation and, was actually an increase in effects, such as corrupt practices in companies and terror attacks, which fundamentally influenced the economy in international terms.

Suggested Citation

  • Tibor Pál, 2004. "The Future of Accounting Expectations and Possibilites in the Integration," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 2(01), pages 45-49.
  • Handle: RePEc:mic:tmpjrn:v:2:y:2004:i:01:p:45-49

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mic:tmpjrn:v:2:y:2004:i:01:p:45-49. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.