Regulating Capitalism?: The Evolution of Transnational Accounting Governance

ISBN-13: 9781349327072 / Angielski / Miękka / 2013 / 253 str.

J. Zimmermann;J. Werner

Opis

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.

Spis treści

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

O autorze

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.