23)
Studies in Managerial and Financial Accounting
Globalization and Contextual Factors in Accounting: The Case of Germany
ISBN: 978-1-78052-244-9, eISBN: 978-1-78052-245-6
ISSN: 1479-3512
Publication date: 1 March 2012
Citation
(2012), "Studies in Managerial and Financial Accounting", Heidhues, E. and Patel, C. (Ed.) Globalization and Contextual Factors in Accounting: The Case of Germany (Studies in Managerial and Financial Accounting, Vol. 23), Emerald Group Publishing Limited, Leeds, p. ii. https://doi.org/10.1108/S1479-3512(2012)0000023014
Publisher
:Emerald Group Publishing Limited
Copyright © 2012, Emerald Group Publishing Limited
- Globalization and Contextual Factors in Accounting: The Case of Germany
- Studies in Managerial and Financial Accounting
- Studies in Managerial and Financial Accounting
- Copyright Page
- List of Tables
- List of Abbreviations
- Introduction
- Chapter 1 Globalization and Accounting Convergence – Overview
- Chapter 2 A Critique of Gray's Framework on Accounting Values Using Germany as a Case Study
- Chapter 3 Adoption of IFRS in Germany: A Neo-Institutional Analysis
- Chapter 4 The Influence of Power and Legitimacy on German Attitudes Toward the IASB and the Promotion of Professional Judgments
- Chapter 5 The Influence of Uncertainty Avoidance on Accountants’ Materiality Judgments: A Cross-Cultural Study of German and Italian Accountants
- Chapter 6 Conclusions
- References