Globalisation and contextual factors in accounting: the case of Germany
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Bingley [u.a.]
Emerald Group Publ.
2012
|
| Ausgabe: | 1. ed. |
| Schriftenreihe: | Studies in managerial and financial accounting
23 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 196 S. |
| ISBN: | 9781780522449 |
Internformat
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Datensatz im Suchindex
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| adam_text | Titel: Globalization and contextual factors in accounting
Autor: Heidhues, Eva
Jahr: 2012
CONTENTS
LIST OF TABLES vii
LIST OF ABBREVIATIONS ix
INTRODUCTION xi
1. GLOBALIZATION AND ACCOUNTING J
CONVERGENCE - OVERVIEW
1.1. Introduction 1
1.2. Globalization and Accounting Convergence - 2
Background and Relevant Definitions
1.3. Aim and Objectives 7
1.4. Methodology 77
1.5. Contributions 14
2. A CRITIQUE OF GRAY S FRAMEWORK ON 77
ACCOUNTING VALUES USING GERMANY
AS A CASE STUDY
2.1. Introduction 77
2.2. Gray s Theoretical Framework of Accounting Values 20
2.3. Criticisms of Gray s Model of Accounting Values 23
and its Subsequent Application
2.4. Germany s Accounting Model: Gray s Accounting 28
Values Applied
2.5. The Legitimacy of Secrecy in Financial Disclosure 30
2.6. Discussion and Conclusion 39
3. ADOPTION OF IFRS IN GERMANY: 43
A NEO-INSTITUTIONAL ANALYSIS
3.1. Introduction 43
3.2. The Relevance of Institutional Theory in Accounting 46
3.3. Development and Legitimacy of the German 49
Accounting Model
3.4. Adoption of IFRS and Isomorphism 60
3.5. Discussion and Conclusions 70
4. THE INFLUENCE OF POWER AND LEGITIMACY 75
ON GERMAN ATTITUDES TOWARD THE
IASB AND THE PROMOTION OF
PROFESSIONAL JUDGMENTS
4.1. Introduction 75
4.2. Previous Research on Legitimacy Perceptions and 77
Attitudes Toward the IASB and IFRS
4.3. Proposed Framework to Study Attitudes Toward 79
the Promotion of Professional Judgment by the IASB
4.4. Research Methods 92
4.5. Results 94
4.6. Discussion and Analysis 114
4.7. Conclusions 119
5. THE INFLUENCE OF UNCERTAINTY 123
AVOIDANCE ON ACCOUNTANTS
MATERIALITY JUDGMENTS: A
CROSS-CULTURAL STUDY OF
GERMAN AND ITALIAN ACCOUNTANTS
5.1. Introduction 123
5.2. Theoretical Background and Hypotheses Development 127
5.3. Methodology 136
5.4. Results and Discussion 139
5.5. Conclusions 146
6. CONCLUSIONS 757
6.1. Introduction 151
6.2. Summaries, Implications, and Contributions 152
of Individual Research Projects
6.3. Overall Conclusions and Further Implications 157
6.4. Limitations and Suggestions for Future Research 160
REFERENCES 163
|
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| isbn | 9781780522449 |
| language | English |
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| publishDate | 2012 |
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| series | Studies in managerial and financial accounting |
| series2 | Studies in managerial and financial accounting |
| spelling | Heidhues, Eva Verfasser (DE-588)132595443 aut Globalisation and contextual factors in accounting the case of Germany by Eva Heidhues ; Chris Patel Globalization and contextual factors in accounting 1. ed. Bingley [u.a.] Emerald Group Publ. 2012 XII, 196 S. txt rdacontent n rdamedia nc rdacarrier Studies in managerial and financial accounting 23 International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Rechnungslegung (DE-588)4128343-0 s International Financial Reporting Standards (DE-588)4699643-6 s b DE-604 Patel, Chris Verfasser (DE-588)171497619 aut Studies in managerial and financial accounting 23 (DE-604)BV009653424 23 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024704959&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Heidhues, Eva Patel, Chris Globalisation and contextual factors in accounting the case of Germany Studies in managerial and financial accounting International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4128343-0 (DE-588)4011882-4 |
| title | Globalisation and contextual factors in accounting the case of Germany |
| title_alt | Globalization and contextual factors in accounting |
| title_auth | Globalisation and contextual factors in accounting the case of Germany |
| title_exact_search | Globalisation and contextual factors in accounting the case of Germany |
| title_full | Globalisation and contextual factors in accounting the case of Germany by Eva Heidhues ; Chris Patel |
| title_fullStr | Globalisation and contextual factors in accounting the case of Germany by Eva Heidhues ; Chris Patel |
| title_full_unstemmed | Globalisation and contextual factors in accounting the case of Germany by Eva Heidhues ; Chris Patel |
| title_short | Globalisation and contextual factors in accounting |
| title_sort | globalisation and contextual factors in accounting the case of germany |
| title_sub | the case of Germany |
| topic | International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | International Financial Reporting Standards Rechnungslegung Deutschland |
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