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Globalisation and Contextual Factors in Accounting on Hardback
Globalisation and Contextual Factors in Accounting on Hardback
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Globalisation and Contextual Factors in Accounting

The Case of Germany
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Description

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.
Release date NZ
March 1st, 2012
Audience
  • Postgraduate, Research & Scholarly
Contributors
  • Edited by Christopher Patel
  • Edited by Eva Heidhues
  • Series edited by Marc J. Epstein
Pages
256
Dimensions
156x234x23
ISBN-13
9781780522449
Product ID
16081935

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