Please use this identifier to cite or link to this item:
192.168.6.56/handle/123456789/105117| Title: | Accounting andVolksgeist– Territorial Claims onAccounting Regulation |
| Authors: | Ebbers, Gabi |
| Keywords: | Accounting Regulation |
| Issue Date: | 1997 |
| Publisher: | Kluwer Academic Publishers. |
| Description: | In this paper, it is argued that international diversity in the rules governing corporate accountability is a function of the desire to preserve local jurisdictions by maintaining national distinctiveness. Successive attempts at regulatory harmonisation in Europe have met considerable resistance, starting with Savigny’s appeal to ‘the spirit of the people’ (Volksgeist) and ending with the notion of ‘subsidiarity’. |
| URI: | http://196.189.45.87:8080/handle/123456789/105117 |
| Appears in Collections: | Accounting and Finance |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.