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Purpose
The aim of this paper is to discuss the lack of harmonization between US rules‐based and European principles‐based approaches to accountancy standards.
Design/methodology/approach
The paper is an interview with Zahirul Hoque.
Findings
Zahirul Hoque has written widely on international accounting, strategic management and organizational issues and public sector reform, and here shares his opinions.
Originality/value
The paper provides an outline of developments and issues regarding harmonization of accounting standards.
© Emerald Group Publishing Limited
2007
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