International accounting education in Western Europe

Authors: Stolowy H.; Tenenhaus M.

Source: European Accounting Review, Volume 7, Number 2, 1 July 1998 , pp. 289-314(26)

Publisher: Routledge, part of the Taylor & Francis Group

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Abstract:

Based on a questionnaire sent to European institutions, the objective of this study is to determine how international accounting is taught in Europe. The results focus on the number of courses, the topics covered and the textbooks recommended. An agglomerative hierarchical clustering technique enabled us to define four groups of institutions, corresponding to different approaches to international accounting education. Discriminant topics were identified, making it possible to define a true 'strategy' for the preparation of a course syllabus. Our survey also provides information relating to two matters of debate. First, although some differences do exist between countries, the majority of courses are specific, as opposed to general courses integrating certain international accounting aspects. Second, a material number of institutions succeed in covering both comparative aspects and accounting dimensions of multinational enterprises.

Language: English

Document Type: Research article

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