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Standards for Programs and Schools of Professional Accounting: Accounting Group Perceptions.

J. David Spiceland; Vincent C. Brenner; Bart P. Hartman
The Accounting Review 1980 55(1), 134-143
Abstract ABSTRACT: The AICPA's Board on Standards for Programs and Schools of Professional Accounting has proposed a set of standards for professional programs in accounting. Accounting groups potentially affected by the report were surveyed to determine the degree of support for the standards and the extent of concurrence among the various groups. Responses from accounting academicians, practicing certified public accountants, industrial accountants, and large firm controllers indicated some areas of substantial disagreement with the proposed standards. Furthermore, the results revealed an apparent lack of uniformity in concurrence among the various groups.

An Accounting Court: The Impact of the Enterprise Chamber on Financial Reporting in the Netherlands.

Jan Klaassen
The Accounting Review 1980 55(2), 327-341
Abstract ABSTRACT: "Accounting Courts" have been proposed, on several occasions, in the United States. A unique feature of the institutional framework of financial reporting in the Netherlands is the recent introduction of an Enterprise Chamber to settle disputes between companies and parties interested in their financial statements. This article describes the Chamber and evaluates its significance. An analysis of some recent verdicts of the Chamber leads me to conclude that there is a need for more formal accounting standards in the Netherlands. However, there is little demand for very strict standards or public regulation of financial reporting practices. Of particular interest is that the issues raised in the Dutch accounting court are among those most frequently debated at the present time in the United States.