... International accounting harmonisation - a comparison of Spain, Sweden and Austria Abstract Despite attempts to secure harrnonisation of accounting practice, significant variations in accounting ... missing As the managing partner of a Big Nine Zurich office said, we will always have harmonisation in areas that are not important" (p 118) Blake and Amat (1994) offer an analysis of the obstacles ... are Australia, Canada, France, Germany, India, Japan, Malaysia, Mexico, the Netherlands, Nordic Federation, South Africa, the UK, and the USA There are two co-opted organisations, the International...