European Accounting Theory: Evolution and Evaluation

Authored by: Salme Näsi , Chiara Saccon , Sonja Wüstemann , Peter Walton

The Routledge Companion to Accounting, Reporting and Regulation

Print publication date:  September  2013
Online publication date:  October  2013

Print ISBN: 9780415625739
eBook ISBN: 9780203103203
Adobe ISBN: 9781136243509


 Download Chapter



The origin of this chapter lies in the observation that international standard-setters never refer to any of the prominent European theorists of accounting, and that the theoretical basis of standard-setting primarily acknowledges (Anglophone) financial economics rather than anything else. This chapter therefore sets out to provide a brief introduction to the better-known theorists from mainland Europe. What emerges is that our predecessors identified fundamental issues in financial reporting that still remain unresolved, even if each generation perhaps sees them as problems of their own period.

Search for more...
Back to top

Use of cookies on this website

We are using cookies to provide statistics that help us give you the best experience of our site. You can find out more in our Privacy Policy. By continuing to use the site you are agreeing to our use of cookies.