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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 


Comparing and Contrasting the History of the Euro With the History of Accounting Convergence


Author(s): Michael P. Coyne

Citation: Michael P. Coyne, (2020) "Comparing and Contrasting the History of the Euro With the History of Accounting Convergence," Journal of Accounting and Finance, Vol. 20, ss. 5, pp. 20-27

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The purpose of this paper is to propose a theory that the historical development, the perceived/actual benefits and the problems of Accounting Convergence are somewhat parallel to the historical development, perceived/actual benefits and problems of the Euro. In addition, the paper provides a concise summary and analysis of the fifty year history of International Accounting Standard Convergence while simultaneously intertwining certain aspects of the history of the Euro’s development.