Globalization and contextual factors in accounting the case of Germany /

• Other Authors: Heidhues, Eva, Patel, Chris
• Format: Electronic eBook
• Language: English
• Published: Bingley, U.K. : Emerald, 2012.
• Series: Studies in managerial and financial accounting ; v. 23.
• Subjects: Business & Economics > Accounting > Managerial.; Accounting.; Management accounting & bookkeeping.; Accounting > Germany.; Comparative accounting.

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...

Table of Contents:

• 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.