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Globalisation and Contextual Factors in Accounting : the Case of Germany.
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 o...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bradford :
Emerald Group Pub.,
2012.
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| Colección: | Studies in Managerial and Financial Accounting, 23.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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.