This special issue of the journal of Accounting and Management Information Systems groups recent research into … reporting by Small and Medium-sized Entities (SMEs) in four countries of Central and Eastern Europe (CEE), namely Poland …

The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma … determining for whom the integration of accounting in EU is crucial, and who is the intended beneficiary of integration. Dilemma … arising from the lack of theoretical framework for drafting directives and standards: the accounting paradigm assuming that …