Regulating Capitalism?
Palgrave Macmillan (Verlag)
978-0-230-27984-1 (ISBN)
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.
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
Erscheint lt. Verlag | 26.9.2013 |
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Reihe/Serie | Transformations of the State |
Zusatzinfo | XIII, 253 p. |
Verlagsort | Basingstoke |
Sprache | englisch |
Maße | 140 x 216 mm |
Themenwelt | Sozialwissenschaften ► Politik / Verwaltung ► Politische Theorie |
Sozialwissenschaften ► Soziologie ► Spezielle Soziologien | |
Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
Wirtschaft ► Volkswirtschaftslehre ► Finanzwissenschaft | |
ISBN-10 | 0-230-27984-8 / 0230279848 |
ISBN-13 | 978-0-230-27984-1 / 9780230279841 |
Zustand | Neuware |
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