Regulating Capitalism?
The Evolution of Transnational Accounting Governance
1st Edition
Published on 26. September 2013
XIII, 253 pages
978-1-137-30928-0 (ISBN)
Description
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.
More details
Series
Language
English
Place of publication
London
United Kingdom
Publishing group
Palgrave Macmillan UK
Target group
Professional and scholarly
Product notice
Reflowable
Illustrations
XIII, 253 p.
File size
1,97 MB
ISBN-13
978-1-137-30928-0 (9781137309280)
DOI
10.1057/9781137309280
Schweitzer Classification
Other editions
Additional editions
J. Zimmermann | J. Werner
Regulating Capitalism?
The Evolution of Transnational Accounting Governance
Book
09/2013
Palgrave Macmillan
€53.49
Shipment within 15-20 days
J. Zimmermann | J. Werner
Regulating Capitalism?
The Evolution of Transnational Accounting Governance
Book
01/2013
Palgrave Macmillan
€53.49
Shipment within 15-20 days
Persons
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.
Content
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
