Global Governance in Accounting
Rebalancing Public Power and Private Commitment
Published on 1. January 2008
Book
Paperback/Softback
XVIII, 246 pages
978-1-349-35579-2 (ISBN)
Description
This book takes a look at the world of accounting and examines business's relationship with the state. It compares the accounting regulations in Germany, the UK and the US to provide evidence that privatization and convergence must be used with caution, at least in the world of accounting.
More details
Series
Edition
1st ed. 2008
Language
English
Place of publication
London
United Kingdom
Target group
Professional and scholarly
Illustrations
16 s/w Abbildungen
XVIII, 246 p. 16 illus.
Dimensions
Height: 216 mm
Width: 140 mm
Thickness: 15 mm
Weight
332 gr
ISBN-13
978-1-349-35579-2 (9781349355792)
DOI
10.1057/9780230582866
Schweitzer Classification
Other editions
Additional editions
J. Zimmermann | J. Werner | P. Volmer
Global Governance in Accounting
Rebalancing Public Power and Private Commitment
Book
05/2008
Palgrave Macmillan
€53.49
Shipment within 15-20 days
Persons
JOCHEN ZIMMERMANN is Professor of Accounting at Bremen University, Germany. His research focuses on comparative accounting, studying the institutions and regulation of accounting, accounting practice, the effects of European integration on accounting practice and procedures, and corporate governance.
JÖRG WERNER is Assistant Professor in the Department of Accounting, Bremen, Germany. His work covers corporate governance and international accounting research.
PHILIPP VOLMER is a Research assistant at the Department of Accounting, University of Bremen, Germany. He works in Transaction Services at KPMG, Germany.
JÖRG WERNER is Assistant Professor in the Department of Accounting, Bremen, Germany. His work covers corporate governance and international accounting research.
PHILIPP VOLMER is a Research assistant at the Department of Accounting, University of Bremen, Germany. He works in Transaction Services at KPMG, Germany.
Content
PART ONE: TRANSFORMATION OF STATEHOOD IN ACCOUNTABILITY AND ACCOUNTING: THE FRAMEWORK Accounting: A Socio-Economic View Transformation of Role Models: Germany, the UK and the US PART TWO: NEW GOVERNANCE ARRANGEMENTS IN DISCLOSURE Rise and Fall of the 'Golden Age' Nation State Model The New Accounting Procedures in Europe: Combining Transnational Standard-Setting and Supranational Rule-Making The Struggle Between Private and Public: The Case of Stock Exchanges PART THREE: THE ROLE OF THE NATION STATE IN ENFORCEMENT The Nation State Interlude in Auditing: From Private Arrangements to Transnational Governance The Stronghold of the Nation State: Enforcement Agencies PART FOUR: FORCES OF TRANSFORMATION AND CONVERGENCE: POTENCY AND IMPOTENCE OF THE NATION STATE The Weakened Nation State: Economic Globalization and Regime Convergence The Powerful Nation State: Sarbanes-Oxley and the Global Reach of Regulation PART FIVE: ANALYTICAL SUMMARY AND CONCLUSION Convergence Towards Stable Public-Private Collaborations? Summary and Conclusion