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Accession to the European Union and the process of accounting and auditing reform

Day, Judith and Taylor, Peter (2005). Accession to the European Union and the process of accounting and auditing reform. Accounting in Europe, 2(1) pp. 3–21.

URL: http://www.tandfonline.com/doi/full/10.1080/096381...
DOI (Digital Object Identifier) Link: http://dx.doi.org/10.1080/09638180500379194
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Abstract

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.

Item Type: Journal Article
Copyright Holders: 2005 European Accounting Association
ISSN: 1744-9499
Keywords: accounting; auditing; benchmarking (Management); European Union; total quality management; evaluation
Academic Unit/Department: Open University Business School
Item ID: 1986
Depositing User: Users 12 not found.
Date Deposited: 11 Jul 2006
Last Modified: 12 Feb 2014 15:56
URI: http://oro.open.ac.uk/id/eprint/1986
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