Day, Judith and Taylor, Peter
Accession to the European Union and the process of accounting and auditing reform.
Accounting in Europe, 2
The article focuses on a research conducted in order to find out the importance of accounting and auditing systems and institutions in the process of accession of new member states to the European Union. In this research, accounting and auditing institutions are assessed against the benchmarks provided by the acquis. Benchmarking is a multi-layered and apparently complex process and is associated with a range of special projects directed at institutional improvement and change. The research revealed that the practice of benchmarking concerns more than the assessment of the extent and content of domestic regulation and extends to examining administrative and regulatory capacity in the process of accounting and audit.
||accounting; auditing; benchmarking (Management); European Union; total quality management; evaluation
||Open University Business School
||Users 12 not found.
||11 Jul 2006
||02 Dec 2010 19:46
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