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La Armonización Contable En Las Cc.Ll. Europeas: La Influencia Del Entorno


  • Inmaculada Fuertes

    (Universitat Jaume I)

  • Manuel Illueca Muñoz

    (Universitat Jaume I)

  • María Teresa Balaguer-Coll

    (Universitat Jaume I)


The main purpose of this paper is to identify the pattern of convergence of theeconomic environments that characterise the European Local Governments. In thisregard, our findings suggest that the key factors of the environment have not tended toconverge across Europe. The convergence has taken place at the regional level, amonggeographically close and economically similar countries. Given the importance of theenvironment in the process of accounting harmonisation, this fact may hinder the shorttermadoption of a single common accounting system for all European countries. En este artículo analizamos el patrón de convergencia del entorno en el que operan las CC.LL. europeas. Nuestros resultados ponen de manifiesto que los factores clave del entorno no han tendido a converger a escala europea, sino más bien a escala regional, entre países geográficamente próximos y económicamente afines. Considerando la importancia del entorno en el proceso de armonización contable, este hecho supone un obstáculo para el diseño a corto plazo de un sistema contable común para las CC.LL. europeas.

Suggested Citation

  • Inmaculada Fuertes & Manuel Illueca Muñoz & María Teresa Balaguer-Coll, 2003. "La Armonización Contable En Las Cc.Ll. Europeas: La Influencia Del Entorno," Working Papers. Serie EC 2003-13, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  • Handle: RePEc:ivi:wpasec:2003-13

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