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International accounting education in Western Europe

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  • Herve Stolowy
  • Michel Tenenhaus

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.

Suggested Citation

  • Herve Stolowy & Michel Tenenhaus, 1998. "International accounting education in Western Europe," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 289-314.
    • Handle: RePEc:taf:euract:v:7:y:1998:i:2:p:289-314
    DOI: 10.1080/096381898336493
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    References listed on IDEAS

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    1. Rezaee, Zabihollah & Szendi, Joseph Z. & Elmore, Robert C., 1997. "International accounting education: Insights from academicians and practitioners," The International Journal of Accounting, Elsevier, vol. 32(1), pages 99-117.
    2. Tarleton, Jesse S, 1977. "Recommended Courses in International Business for Graduate Business Students," The Journal of Business, University of Chicago Press, vol. 50(4), pages 438-447, October.
    3. Thomas Patrick, 1978. "Attitudes of Alumni and Corporations Toward International Business Education," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 9(1), pages 109-111, March.
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    Cited by:

    1. Marie Chavent & Yuan Ding & Linghui Fu & Herve Stolowy & Huiwen Wang, 2006. "Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 181-218.
    2. STOLOWY, Herve & STICKNEY, Clyde P., 2000. "Survey of financial statement analysis courses in Europe and the United States," HEC Research Papers Series 714, HEC Paris.
    3. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 91-113.
    4. Dominika Hadro & Karol Marek Klimczak & Marek Pauka, 2017. "Impression Management in Letters to Shareholders: Evidence from Poland," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 305-330, September.
    5. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print halshs-00526410, HAL.

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