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Influences on accounting regulation

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Financial reporting is a complex issue. This free course, Influences on accounting regulation, looks at the historical development of financial regulation and reporting across Europe and the world. You will also examine how both Anglo-Saxon and 'commercial code' accounting have expanded to become the two main accounting systems used today.

After studying this course, you should be able to:

  • identify factors that have influenced the development of financial reporting
  • provide examples of how those factors have effected change in particular countries
  • list a number of variables that affect the development of accounting rules in different jurisdictions
  • explain the contingent model of accounting change
  • apply the theories of accounting development to new situations.

By: The Open University

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Influences on accounting regulation


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This course examines how national practices for financial reporting have evolved and why different rules are in place within different jurisdications. In times past, imperialism and war have both been responsible for expanding financial rules across Europe and the world . More recently the Sarbanes-Oxley Act of 2002 in the United States has had the same, if unintentional, effect.

This OpenLearn course provides a sample of postgraduate study in Business [Tip: hold Ctrl and click a link to open it in a new tab. (Hide tip)]

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