Zimmermann / Werner Regulating Capitalism?

The Evolution of Transnational Accounting Governance
2013
ISBN: 978-1-137-30928-0
Verlag: Palgrave Macmillan UK
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 253 Seiten, eBook

Reihe: Transformations of the State

By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.

Zielgruppe

Research

Autoren/Hrsg.

Zimmermann, J.

Werner, J.

Inhaltsverzeichnis

PART I: INTRODUCTION 1. Explaining the Evolution of a New Accounting Framework PART II: ACCOUNTING BETWEEN GLOBAL CONVERGENCE AND NATIONAL PREFERENCE 2. Information Accounting: The Global IFRS Revolution 3. Variations in Functions: A Barrier to Harmonisation 4. The Transformation of Accounting Regimes: Six Country Cases PART III: EXPLAINING GLOBAL CONVERGENCE 5. Coercive Isomorphism: Reporting Demands in a Globalised World 6. Mimetic Isomorphism: Crises as a Driver of Change and Convergence 7. Normative Isomorphism: The Role of the International Networks for Convergence in Accounting Regulation PART IV: EXPLAINING NATIONAL PREFERENCE 8. Legal Backing of Equity Investment 9. Financial Systems and Corporate Credit Arrangements 10. National Values and Political Systems PART V: CONCLUSION 11. The Hybridisation of Accounting

Über Autor(innen)

Professor Jochen Zimmermann holds the Chair of Accounting at the University of Bremen, Germany, and also serves on a number of advisory boards, including the Insurance Council of Germany's Financial Services Authority.Jörg R. Werner is Professor of Accounting and Department Head at Frankfurt School of Finance & Management, Germany. His research focuses on comparative international accounting research, mainly from an empirical perspective.