Athenaeum University

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ISSN-L 2065 - 8168
ISSN (e) 2068 - 2077
ISSN (p) 2065 - 8168



Giuseppe Garibaldi No. 2A
Bucharest, Romania


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  1. Authors:
      • IBRAHIM MERT, Phd. Student, email:
      • HUSEYIN MERT,Phd., Assistant Professor, email:

      • 53|70

  2. Keywords: European Union, accounting harmonization, accounting

  3. Abstract:
    Objectives: The purpose of this study has been to (a) measure the growth of exports for five of the six core EU founders (Belgium, France, Italy, Luxembourg, and the Netherlands) and (b) relate the adoption of accounting harmonization standards to this growth. Prior Work: This paper is trying to extant a research to observe the historical development of European Accounting Harmonization practices. During the analyses around 2 authors’ books were related to this paper. Approach: During the study it was focused to collect information observation through published academic books and articles. The analysis presented in this paper, supported by independent samples t-tests, seemed to rule out the idea that accounting harmonization was constantly designed as a response to stagnation in intra-European trade; the opposite effect was observed. Results: The empirical studies, evidence or experiences presented in the part of conclusion that the European Accounting Harmonization process have had a considerable development since 1978. Implications: What is not yet clear, and what requires further investigation, is whether and to what extent the EC decided to adopt accounting harmonization measures as a trade-related necessity—for example, because the increasing tempo of intra-European trade had bound together the community in a manner that required harmonization for further trade expansion. The analysis of this topic could add significantly to the accounting history of the EU. Value: The comparative overview thus provides an illustrative discussion of how European Accounting Harmonization has evolved over the year of 1978.

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