An interview with Zahirul Hoque

Purpose – The aim of this paper is to discuss the lack of harmonization between US rules‐based and European principles‐based approaches to accountancy standards. Design/methodology/approach – The paper is an interview with Zahirul Hoque. Findings – Zahirul Hoque has written widely on international accounting, strategic management and organizational issues and public sector reform, and here shares his opinions. Originality/value – The paper provides an outline of developments and issues regarding harmonization of accounting standards.