© 1999

Accounting Regulation in Europe

  • Stuart McLeay

Table of contents

  1. Front Matter
    Pages i-xv
  2. John Flower
    Pages 1-23
  3. Christian Lefebvre, Lieve Van Nuffel
    Pages 24-48
  4. Merete Christiansen
    Pages 49-77
  5. Evelyne Lande, Jean-Claude Scheid
    Pages 78-98
  6. Dieter Ordelheide
    Pages 99-146
  7. George Venieris
    Pages 147-176
  8. Edward Cahill
    Pages 177-203
  9. Angelo Riccaboni
    Pages 204-236
  10. Willem Buijink, Rob Eken
    Pages 237-269
  11. Leonor Fernandes Ferreira, Pedro Regojo
    Pages 270-299
  12. Leandro Cañibano, José Luis Cea
    Pages 300-335
  13. Anthony Hopwood, Holgar Vieten
    Pages 336-365
  14. Stuart McLeay
    Pages 366-386
  15. Back Matter
    Pages 387-400

About this book


This book describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.


accounting European Union (EU) financial accounting Germany Italy regulation science and technology

Editors and affiliations

  • Stuart McLeay
    • 1
  1. 1.University of Wales BangorUnited Kingdom

About the editors

WILLEM BUIJINK Rijksuniversteit Limburg, Maastricht, The Netherlands EDWARD CAHILL University College Cork, Ireland LEANDRO CANIBANO Universidad Autonoma de Madrid, Spain JOSE LUIS CEA Universidad Automona de Madrid, Spain MERETE CHRISTIANSEN Handelshojskolen i Kobenhaven, Denmark ROB EKEN Rijksuniversteit Limburg, Maastricht, The Netherlands LEONOR FERNANDES FERREIRA Universidade Tecnica de Lisboa, Portugal ANTHONY HOPWOOD University of Oxford, England JOHN FLOWER Centre for Research in European Accounting, Brussels EVELYNE LANDE Conservatoire National des Arts et Metiers, Paris, France CHRISTIAN LEFEBVRE Katholieke Universiteit Leuven, Belgium STUART McLEAY University of Wales, Bangor LIEVE VAN NUFFEL Katholieke Universiteit Leuven, Belgium DIETER ORDELHEIDE J.W.Goethe Universitat Frankfurt-am-Main, Germany PEDRO REGOJO Escola de Direccao e Negocios, Lisbon, Portugal ANGELA RECCABONI Universita degli Studi di Siena, Italy JEAN-CLAUDE SCHEID Conservatoire National des Arts et Metiers, Paris, France GEORGES VENIERIS Athens University of Economics and Business, Greece HOLGAR VIETEN Londson School of Economics, England

Bibliographic information