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Classification of accounting systems: its contribution to understanding of international accounting

Author

Listed:
  • Jean-Luc Rossignol

    (CUREGE - Centre universitaire de recherche en gestion - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

  • Élisabeth Walliser

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

A recent debate has suggested that the established supremacy of the dichotomic classification of accounting systems dividing systems into ‘Anglo-Saxon' and ‘continental European' models is to be contested. No clear-cut conclusion has resulted from the discussions and comments on these results, and this paper sets out to throw more light on the issue by presenting the origins and value of the classification exercise, a review of the major studies that have furthered the debate, and a critical and dynamic perspective of the exercise highlighting the customary precautions required to ensure a certain degree of reliability in results, and therefore in the classification.

Suggested Citation

  • Jean-Luc Rossignol & Élisabeth Walliser, 2007. "Classification of accounting systems: its contribution to understanding of international accounting," Post-Print halshs-00526916, HAL.
    • Handle: RePEc:hal:journl:halshs-00526916
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    Cited by:

    1. Deaconu Adela, 2011. "Principles- And Rules-Based Accounting Debate. Implications For An Emergent Country," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 602-608, July.

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