J. Zimmermann,
J. Werner
Regulating Capitalism?
The Evolution of Transnational Accounting Governance
Paperback Engels 2013 9781349327072Levertijd ongeveer 9 werkdagen
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Samenvatting
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.
Specificaties
ISBN13:9781349327072
Taal:Engels
Bindwijze:paperback
Uitgever:Palgrave Macmillan UK
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Inhoudsopgave
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
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