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INTERNATIONAL ASSOCIATION FOR ACCOUNTING EDUCATION AND RESEARCH (IAAER)

For effective management, the COA should cover all transactions (flows) and balanc- es (stocks) of the reporting entity for budget management and general purpose financial reporting (see Box 2 for the “reporting entity” concept and how it relates to the budgetary sector). Governments produce not only general purpose financial statements, but also other types of fiscal reports. The COA should facilitate (i) the required control features and manage- ment information requirements at different stages of budget execution; and (ii) reporting to various internal and external stakeholders. With an IFMIS, the needs of all stakeholders can be met with one unified or common COA | THE DEFINITION OF INTERNATIONAL ACCOUNTING THROUGH TEXTBOOK CONTENTS Dr. Hervé Stolowy HEC School of Management Groupe HEC Department of Accounting and Management Control 1 rue de la Libération 78351 - Jouy en Josas Cedex - France Phone 331 39 67 94 42 Fax 331 39 67 70 86 E-mail stolowy@gwsmtp.hec.fr For Presentation at the 8th World Congress of the INTERNATIONAL ASSOCIATION FOR ACCOUNTING EDUCATION AND RESEARCH IAAER Paris France October 23-25 1997 Second draft January 31 1997 May not be quoted or used without permission. Review comments welcomed. Please contact the author. Acknowledgments. The works referred to in this report were studied by the author and by Véronique N Guyen and Philippe Touron students on the HEC doctoral program at the School s Department of Accounting and Management Control. The study is based on a comparative table developed after consulting several experts in the field to whom we extend warm thanks David Alexander University of Hull UK Frederick Choi New York University USA Gary Meek Oklahoma State University USA Christopher Nobes University of Reading UK Robert Parker University of Exeter UK Lee Radebaugh Brigham Young University USA Steven Salter University of Cincinnati USA Stefano Zambon University of Padua Italy . Particular thanks go to Michel Tenenhaus Professor at the HEC Group who supplied valuable help in statistical processing of data for which we were assisted by Philippe Touron. We should also like to thank Michel Lebas Professor at the HEC Group who reviewed a first draft of this paper and contributed to its improvement. However responsibility for the results and opinions expressed remains solely and entirely with the author. Finally we wish to thank Ann Gallon for her much appreciated help in preparing the English language version of this paper. THE DEFINITION OF INTERNATIONAL ACCOUNTING THROUGH TEXTBOOK CONTENTS ABSTRACT In the last twenty-five years international accounting has developed significantly and this is reflected