Globalisation and Contextual Factors in Accounting: the Case of Germany
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bradford
Emerald Group Pub.
2012
|
| Schriftenreihe: | Studies in Managerial and Financial Accounting, 23
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | FRONT COVER; GLOBALIZATION AND CONTEXTUAL FACTORS IN ACCOUNTING: THE CASE OF GERMANY; COPYRIGHT PAGE; CONTENTS; LIST OF TABLES; LIST OF ABBREVIATIONS; INTRODUCTION; REFERENCE; 1. GLOBALIZATION AND ACCOUNTING CONVERGENCE -- OVERVIEW; INTRODUCTION; GLOBALIZATION AND ACCOUNTING CONVERGENCE -- BACKGROUND AND RELEVANT DEFINITIONS; AIM AND OBJECTIVES; METHODOLOGY; CONTRIBUTIONS; NOTES; 2. A CRITIQUE OF GRAY'S FRAMEWORK ON ACCOUNTING VALUES USING GERMANY AS A CASE STUDY; INTRODUCTION; GRAY'S THEORETICAL FRAMEWORK OF ACCOUNTING VALUES. Criticisms of gray's model of accounting values and its subsequent applicationgermany's accounting model: gray's accounting values applied; the legitimacy of ''secrecy'' in financial disclosure; discussion and conclusion; notes; 3. adoption of ifrs in germany: a neo-institutional analysis; introduction; the relevance of institutional theory in accounting; development and legitimacy of the german accounting model; adoption of ifrs and isomorphism; discussion and conclusions; notes 4. the influence of power and legitimacy on german attitudes toward the iasb and the promotion of professional judgmentsintroduction; previous research on legitimacy perceptions and attitudes toward the iasb and ifrs; proposed framework to study attitudes toward the promotion of professional judgment by the iasb; research methods; results; discussion and analysis; conclusions; notes; 5. the influence of uncertainty avoidance on accountants' materiality judgments: a cross-cultural study of german and italian accountants; introduction; theoretical background and hypotheses development Methodologyresults and discussion; conclusions; notes; 6. conclusions; introduction; summaries, implications, and contributions of individual research projects; overall conclusions and further implications; limitations and suggestions for future research; references Studies in Managerial and Financial Accounting provides a better understanding, and guidance for both academics and managers alike, of the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance as they work toward improving organizational performance |
| Beschreibung: | 1 Online-Ressource (209 pages) |
| ISBN: | 9781780522456 1780522452 1280120436 9781280120435 |
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Datensatz im Suchindex
| _version_ | 1804174955671191552 |
|---|---|
| any_adam_object | |
| author | Heidhues, Eva |
| author_facet | Heidhues, Eva |
| author_role | aut |
| author_sort | Heidhues, Eva |
| author_variant | e h eh |
| building | Verbundindex |
| bvnumber | BV042741661 |
| collection | ZDB-4-EBU ZDB-4-NLEBK |
| ctrlnum | (OCoLC)780425977 (DE-599)BVBBV042741661 |
| dewey-full | 657.0943 657.09 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.0943 657.09 |
| dewey-search | 657.0943 657.09 |
| dewey-sort | 3657.0943 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:08:37Z |
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| isbn | 9781780522456 1780522452 1280120436 9781280120435 |
| language | English |
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| series2 | Studies in Managerial and Financial Accounting, 23 |
| spelling | Heidhues, Eva Verfasser aut Globalisation and Contextual Factors in Accounting the Case of Germany Bradford Emerald Group Pub. 2012 1 Online-Ressource (209 pages) txt rdacontent c rdamedia cr rdacarrier Studies in Managerial and Financial Accounting, 23 FRONT COVER; GLOBALIZATION AND CONTEXTUAL FACTORS IN ACCOUNTING: THE CASE OF GERMANY; COPYRIGHT PAGE; CONTENTS; LIST OF TABLES; LIST OF ABBREVIATIONS; INTRODUCTION; REFERENCE; 1. GLOBALIZATION AND ACCOUNTING CONVERGENCE -- OVERVIEW; INTRODUCTION; GLOBALIZATION AND ACCOUNTING CONVERGENCE -- BACKGROUND AND RELEVANT DEFINITIONS; AIM AND OBJECTIVES; METHODOLOGY; CONTRIBUTIONS; NOTES; 2. A CRITIQUE OF GRAY'S FRAMEWORK ON ACCOUNTING VALUES USING GERMANY AS A CASE STUDY; INTRODUCTION; GRAY'S THEORETICAL FRAMEWORK OF ACCOUNTING VALUES. Criticisms of gray's model of accounting values and its subsequent applicationgermany's accounting model: gray's accounting values applied; the legitimacy of ''secrecy'' in financial disclosure; discussion and conclusion; notes; 3. adoption of ifrs in germany: a neo-institutional analysis; introduction; the relevance of institutional theory in accounting; development and legitimacy of the german accounting model; adoption of ifrs and isomorphism; discussion and conclusions; notes 4. the influence of power and legitimacy on german attitudes toward the iasb and the promotion of professional judgmentsintroduction; previous research on legitimacy perceptions and attitudes toward the iasb and ifrs; proposed framework to study attitudes toward the promotion of professional judgment by the iasb; research methods; results; discussion and analysis; conclusions; notes; 5. the influence of uncertainty avoidance on accountants' materiality judgments: a cross-cultural study of german and italian accountants; introduction; theoretical background and hypotheses development Methodologyresults and discussion; conclusions; notes; 6. conclusions; introduction; summaries, implications, and contributions of individual research projects; overall conclusions and further implications; limitations and suggestions for future research; references Studies in Managerial and Financial Accounting provides a better understanding, and guidance for both academics and managers alike, of the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance as they work toward improving organizational performance Business BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Comparative accounting fast Wirtschaft Accounting Germany Accounting Comparative accounting International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Deutschland 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 1\p DE-604 Patel, Christopher Sonstige oth http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=438934 Aggregator Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Heidhues, Eva Globalisation and Contextual Factors in Accounting the Case of Germany Business BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Comparative accounting fast Wirtschaft Accounting Germany Accounting Comparative 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_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 |
| title_fullStr | Globalisation and Contextual Factors in Accounting the Case of Germany |
| title_full_unstemmed | Globalisation and Contextual Factors in Accounting the Case of Germany |
| 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 | Business BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Comparative accounting fast Wirtschaft Accounting Germany Accounting Comparative accounting International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Business BUSINESS & ECONOMICS / Accounting / Financial Accounting Comparative accounting Wirtschaft Accounting Germany International Financial Reporting Standards Rechnungslegung Deutschland |
| url | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=438934 |
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