新生學校財團法人新生醫護管理專科學校圖書館 |

Globalization and contextual factors in accounting = the case of Germany /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Globalization and contextual factors in accounting/ edited by Eva Heidhues, Chris Patel.
Reminder of title:	the case of Germany /
other author:	Heidhues, Eva.
Published:	Bingley, U.K. :Emerald, : 2012.,
Description:	1 online resource (xii, 196 p.) :ill. :
Subject:	Accounting - Germany. -
Online resource:	http://www.emeraldinsight.com/1479-3512/23
ISBN:	9781780522456 (electronic bk.)

Globalization and contextual factors in accounting = the case of Germany /
Globalization and contextual factors in accountingthe 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 ;21..

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:

195897
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 = the case of Germany /
LDR:02660nmm a2200289 a 4500 001 119478
003 UtOrBLW
005 20130815120050.0
006 m d
007 cr un|||||||||
008 141108s2012 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. : $c 2012. $b Emerald,
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 195897
650 # 0 $a Accounting. $3 131408
650 # 0 $a Comparative accounting. $3 195898
700 1 # $a Heidhues, Eva. $3 195895
700 1 # $a Patel, Chris. $3 195896
776 1 # $z 9781780522449
830 0 $a Studies in managerial and financial accounting ; $v 21. $3 195592
856 4 0 $u http://www.emeraldinsight.com/1479-3512/23