Globalization and Contextual Factors in Accounting: The Case of Germany - Couverture rigide

 
9781780522449: Globalization and Contextual Factors in Accounting: The Case of Germany
Couverture rigide
ISBN 10 : 1780522444 ISBN 13 : 9781780522449
Editeur : Emerald Group Publishing Limited, 2012

Synopsis

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.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

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.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Emerald Group Publishing Limited
Date d'édition
2012
Langue
anglais
ISBN 10 
1780522444
ISBN 13 
9781780522449
Reliure
Relié
Nombre de pages
256
Éditeur
Heidhues Eva, Patel Christopher
Coordonnées du fabricant
non disponible
Personne responsable
non disponible