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Some reflections on 'The harmonization of accounting within the EU'


  • Anthony G. Hopwood


Using the Thorell and Whittington analysis of European and international accounting as a basis, consideration is given to a number of important but neglected issues. The discussion focuses on the need to understand better the processes of supranational accounting policy-making, the significant role played by the audit industry and its agents, and the distancing of actual users from the forums of influence.

Suggested Citation

  • Anthony G. Hopwood, 1994. "Some reflections on 'The harmonization of accounting within the EU'," European Accounting Review, Taylor & Francis Journals, vol. 3(2), pages 241-254.
  • Handle: RePEc:taf:euract:v:3:y:1994:i:2:p:241-254 DOI: 10.1080/09638189400000020

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    Cited by:

    1. Jordi Perramon & Oriol Amat, 2006. "IFRS introduction and its effect on listed companies in Spain," Economics Working Papers 975, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Patricia A. Goedl, 2012. "Defining the IASB's governance network: a social network analysis," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 30-53.
    3. Gregory Heem, 2007. "International accounting standardization : the institutional legitimacy of a private standards setters," Post-Print halshs-00856207, HAL.
    4. Alistair M. Brown, 2006. "The Financial Milieu of the IASB and AASB," Australian Accounting Review, CPA Australia, vol. 16(38), pages 85-95, March.
    5. Parmod Chand & Lorne Cummings, 2008. "The Political and Unstable Nature of the IASB's ‘Stable Platform’: Post-Convergence Australian Experience," Australian Accounting Review, CPA Australia, vol. 18(3), pages 175-184, September.
    6. Malsch, Bertrand & Gendron, Yves, 2011. "Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 456-476.
    7. repec:eee:spacre:v:18:y:2015:i:2:p:200-216 is not listed on IDEAS
    8. Kettunen, Jaana, 2017. "Interlingual translation of the International Financial Reporting Standards as institutional work," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 38-54.
    9. Caramanis, Constantinos V., 2002. "The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 379-408.
    10. Carlson, Peter, 1997. "Advancing the harmonisation of international accounting standards: Exploring an alternative path," The International Journal of Accounting, Elsevier, vol. 32(3), pages 357-378.

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