Language:
English
日文
簡体中文
繁體中文
Help
Login
Back
Switch To:
Labeled
|
MARC Mode
|
ISBD
Globalization and contextual factors...
~
Heidhues, Eva.
Globalization and contextual factors in accounting[electronic resource] :the case of Germany /
Record Type:
Language materials, printed : Monograph/item
[NT 15000414]:
657.0943
Title/Author:
Globalization and contextual factors in accounting : the case of Germany // edited by Eva Heidhues, Chris Patel.
other author:
Heidhues, Eva.
Published:
Bingley, U.K. : : Emerald,, 2012.
Description:
1 online resource (xii, 196 p.) : : ill.
Subject:
Accounting - Germany.
Subject:
Accounting.
Subject:
Comparative accounting.
ISBN:
9781780522456 (electronic bk.)
ISBN:
9781780522449
[NT 15000227]:
Includes bibliographical references.
[NT 15000228]:
ch. 1. Globalization and accounting convergence : overview / Eva Heidhues, Chris Patel -- ch. 2. A critique of Gray's framework on accounting values using Germany as a case study / Eva Heidhues, Chris Patel -- ch. 3. Adoption of IFRS in Germany : a neo-institutional analysis / Eva Heidhues, Chris Patel -- ch. 4. The influence of power and legitimacy on German attitudes toward the IASB and the promotion of professional judgments / Eva Heidhues, Chris Patel -- ch. 5. The influence of uncertainty avoidance on accountants' materiality judgments : a cross-cultural study of German and Italian accountants / Eva Heidhues, Chris Patel -- ch. 6. Conclusions / Eva Heidhues, Chris Patel.
[NT 15000229]:
This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority, global comparability and universal applicability of International Financial Reporting Standards. Specifically, this monograph critically evaluates convergence by taking into account German accounting development and examines issues concerning the application of professional judgment, which has increasingly been recognized as an important and controversial topic in international accounting. By applying a holistic approach with an emphasis on multiple perspectives, this study shows that accounting research will be enhanced by a critical examination of contextual environments of countries rather than a focus on measurement, quantification, simplification and categorisation.
Online resource:
http://www.emeraldinsight.com/1479-3512/23
Globalization and contextual factors in accounting[electronic resource] :the case of Germany /
Globalization and contextual factors in accounting
the case of Germany /[electronic resource] :edited by Eva Heidhues, Chris Patel. - Bingley, U.K. :Emerald,2012. - 1 online resource (xii, 196 p.) :ill. - Studies in managerial and financial accounting,v. 231479-3512 ;. - Studies in managerial and financial accounting ;v. 18..
Includes bibliographical references.
ch. 1. Globalization and accounting convergence : overview / Eva Heidhues, Chris Patel -- ch. 2. A critique of Gray's framework on accounting values using Germany as a case study / Eva Heidhues, Chris Patel -- ch. 3. Adoption of IFRS in Germany : a neo-institutional analysis / Eva Heidhues, Chris Patel -- ch. 4. The influence of power and legitimacy on German attitudes toward the IASB and the promotion of professional judgments / Eva Heidhues, Chris Patel -- ch. 5. The influence of uncertainty avoidance on accountants' materiality judgments : a cross-cultural study of German and Italian accountants / Eva Heidhues, Chris Patel -- ch. 6. Conclusions / Eva Heidhues, Chris Patel.
This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority, global comparability and universal applicability of International Financial Reporting Standards. Specifically, this monograph critically evaluates convergence by taking into account German accounting development and examines issues concerning the application of professional judgment, which has increasingly been recognized as an important and controversial topic in international accounting. By applying a holistic approach with an emphasis on multiple perspectives, this study shows that accounting research will be enhanced by a critical examination of contextual environments of countries rather than a focus on measurement, quantification, simplification and categorisation.
ISBN: 9781780522456 (electronic bk.)Subjects--Topical Terms:
521832
Accounting
--Germany.
LC Class. No.: HF5616.G3 / G56 2012
Dewey Class. No.: 657.0943
Universal Decimal Class. No.: 657(430)
Globalization and contextual factors in accounting[electronic resource] :the case of Germany /
LDR
:02660nam a2200289Ia 4500
001
387071
003
UtOrBLW
005
20130815120050.0
006
m d
007
cr un|||||||||
008
130913s2012 enka ob 000 0 eng d
020
$a
9781780522456 (electronic bk.)
020
$a
9781780522449
035
$a
bslw08447572
040
$a
UtOrBLW
$c
UtOrBLW
043
$a
e-gx---
050
4
$a
HF5616.G3
$b
G56 2012
080
$a
657(430)
082
0 4
$a
657.0943
$2
23
245
0 0
$a
Globalization and contextual factors in accounting
$h
[electronic resource] :
$b
the case of Germany /
$c
edited by Eva Heidhues, Chris Patel.
260
$a
Bingley, U.K. :
$b
Emerald,
$c
2012.
300
$a
1 online resource (xii, 196 p.) :
$b
ill.
490
1
$a
Studies in managerial and financial accounting,
$x
1479-3512 ;
$v
v. 23
504
$a
Includes bibliographical references.
505
0
$a
ch. 1. Globalization and accounting convergence : overview / Eva Heidhues, Chris Patel -- ch. 2. A critique of Gray's framework on accounting values using Germany as a case study / Eva Heidhues, Chris Patel -- ch. 3. Adoption of IFRS in Germany : a neo-institutional analysis / Eva Heidhues, Chris Patel -- ch. 4. The influence of power and legitimacy on German attitudes toward the IASB and the promotion of professional judgments / Eva Heidhues, Chris Patel -- ch. 5. The influence of uncertainty avoidance on accountants' materiality judgments : a cross-cultural study of German and Italian accountants / Eva Heidhues, Chris Patel -- ch. 6. Conclusions / Eva Heidhues, Chris Patel.
520
$a
This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority, global comparability and universal applicability of International Financial Reporting Standards. Specifically, this monograph critically evaluates convergence by taking into account German accounting development and examines issues concerning the application of professional judgment, which has increasingly been recognized as an important and controversial topic in international accounting. By applying a holistic approach with an emphasis on multiple perspectives, this study shows that accounting research will be enhanced by a critical examination of contextual environments of countries rather than a focus on measurement, quantification, simplification and categorisation.
650
0
$a
Accounting
$z
Germany.
$3
521832
650
0
$a
Accounting.
$3
177361
650
0
$a
Comparative accounting.
$3
409303
700
1
$a
Heidhues, Eva.
$3
521831
700
1
$a
Patel, Chris.
$3
425906
776
1
$z
9781780522449
830
0
$a
Studies in managerial and financial accounting ;
$v
v. 18.
$3
401090
856
4 0
$u
http://www.emeraldinsight.com/1479-3512/23
based on 0 review(s)
Multimedia
Multimedia file
http://www.emeraldinsight.com/1479-3512/23
Reviews
Add a review
and share your thoughts with other readers
Export
pickup library
Processing
...
Change password
Login