04189nam 2200673 a 450 991046133900332120200520144314.01-280-12043-697866135242941-78052-245-2(CKB)2670000000148070(EBL)868552(OCoLC)780425977(SSID)ssj0000630989(PQKBManifestationID)12247486(PQKBTitleCode)TC0000630989(PQKBWorkID)10584630(PQKB)10956041(MiAaPQ)EBC868552(Au-PeEL)EBL868552(CaPaEBR)ebr10539225(CaONFJC)MIL352429(EXLCZ)99267000000014807020120403d2012 uy 0engurcn|||||||||txtccrGlobalization and contextual factors in accounting[electronic resource] the case of Germany /Eva Heidhues, Chris Patel1st ed.Bingley [England] Emerald Group Pub. Ltd.20121 online resource (209 p.)Studies in managerial and financial accounting,1479-3512 ;v. 23Description based upon print version of record.1-78052-244-4 Includes bibliographical references.FRONT COVER; GLOBALIZATION AND CONTEXTUAL FACTORS IN ACCOUNTING: THE CASE OF GERMANY; COPYRIGHT PAGE; CONTENTS; LIST OF TABLES; LIST OF ABBREVIATIONS; INTRODUCTION; REFERENCE; 1. GLOBALIZATION AND ACCOUNTING CONVERGENCE - OVERVIEW; INTRODUCTION; GLOBALIZATION AND ACCOUNTING CONVERGENCE - BACKGROUND AND RELEVANT DEFINITIONS; AIM AND OBJECTIVES; METHODOLOGY; CONTRIBUTIONS; NOTES; 2. A CRITIQUE OF GRAY'S FRAMEWORK ON ACCOUNTING VALUES USING GERMANY AS A CASE STUDY; INTRODUCTION; GRAY'S THEORETICAL FRAMEWORK OF ACCOUNTING VALUESCRITICISMS OF GRAY'S MODEL OF ACCOUNTING VALUES AND ITS SUBSEQUENT APPLICATION GERMANY'S ACCOUNTING MODEL: GRAY'S ACCOUNTING VALUES APPLIED; THE LEGITIMACY OF ''SECRECY'' IN FINANCIAL DISCLOSURE; DISCUSSION AND CONCLUSION; NOTES; 3. ADOPTION OF IFRS IN GERMANY: A NEO-INSTITUTIONAL ANALYSIS; INTRODUCTION; THE RELEVANCE OF INSTITUTIONAL THEORY IN ACCOUNTING; DEVELOPMENT AND LEGITIMACY OF THE GERMAN ACCOUNTING MODEL; ADOPTION OF IFRS AND ISOMORPHISM; DISCUSSION AND CONCLUSIONS; NOTES4. THE INFLUENCE OF POWER AND LEGITIMACY ON GERMAN ATTITUDES TOWARD THE IASB AND THE PROMOTION OF PROFESSIONAL JUDGMENTS INTRODUCTION; PREVIOUS RESEARCH ON LEGITIMACY PERCEPTIONS AND ATTITUDES TOWARD THE IASB AND IFRS; PROPOSED FRAMEWORK TO STUDY ATTITUDES TOWARD THE PROMOTION OF PROFESSIONAL JUDGMENT BY THE IASB; RESEARCH METHODS; RESULTS; DISCUSSION AND ANALYSIS; CONCLUSIONS; NOTES; 5. THE INFLUENCE OF UNCERTAINTY AVOIDANCE ON ACCOUNTANTS' MATERIALITY JUDGMENTS: A CROSS-CULTURAL STUDY OF GERMAN AND ITALIAN ACCOUNTANTS; INTRODUCTION; THEORETICAL BACKGROUND AND HYPOTHESES DEVELOPMENTMETHODOLOGY RESULTS AND DISCUSSION; CONCLUSIONS; NOTES; 6. CONCLUSIONS; INTRODUCTION; SUMMARIES, IMPLICATIONS, AND CONTRIBUTIONS OF INDIVIDUAL RESEARCH PROJECTS; OVERALL CONCLUSIONS AND FURTHER IMPLICATIONS; LIMITATIONS AND SUGGESTIONS FOR FUTURE RESEARCH; REFERENCESStudies in Managerial and Financial Accounting provides a better understanding, and guidance for both academics and managers alike, of the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance as they work toward improving organizational performance.Studies in managerial and financial accounting ;v. 23.International financeGlobalizationElectronic books.International finance.Globalization.657.09657.0943Heidhues Eva477378Patel Chris732108MiAaPQMiAaPQMiAaPQBOOK9910461339003321Globalization and contextual factors in accounting1442424UNINA01895nam2 22003851i 450 UON0028464020231205103855.33020061129d1967 |0itac50 bagerDE||||e |||||Duden. 1: Rechtschreibung der deutschen Sprache und der Fremdwörtneu bearb. von der Dudenredaktion unter Leitung von Paul Grebeim Einvernehmen mit dem Institut für deutsche SpracheMannheimZürichBibliographisches Institut ; Dudenverlagc1967800 p.20 cm.001UON003761882001 Rechtschreibung der deutschen Sprache und der Fremdwörter001UON002846282001 ˆDer ‰Große Duden in 10 Bändenhrsg. vom Wissenschaftlichen Rat der Dudenredaktion: Günther Drosdowski ... [et al.]210 MannheimWien ; ZürichBibliographisches Institut ; Dudenverlag[1958?]-Bd. 1DizionariUONC025592FIDizionari tedeschiUONC035392FILingua tedescaDizionari, glossari, etc.UONC006105FILingua tedescaOrtografiaDizionariUONC042874FIORTOGRAFIAUONC061030FIMannheimUONL000856CHZürichUONL003145433.1Lingua tedesca. Dizionari specialistici21GREBEPaulUONV164227DudenredaktionUONV156392Institut für Deutsche SpracheUONV135578Bibliographisches InstitutUONV249139650DudenverlagUONV267450650ITSOL20251003RICASIBA - SISTEMA BIBLIOTECARIO DI ATENEOUONSIUON00284640SIBA - SISTEMA BIBLIOTECARIO DI ATENEOSI S.C VI DIZ 105 SI ST 6343 7 105 Duden93905UNIOR