LEADER 04189nam 2200673 a 450 001 9910461339003321 005 20200520144314.0 010 $a1-280-12043-6 010 $a9786613524294 010 $a1-78052-245-2 035 $a(CKB)2670000000148070 035 $a(EBL)868552 035 $a(OCoLC)780425977 035 $a(SSID)ssj0000630989 035 $a(PQKBManifestationID)12247486 035 $a(PQKBTitleCode)TC0000630989 035 $a(PQKBWorkID)10584630 035 $a(PQKB)10956041 035 $a(MiAaPQ)EBC868552 035 $a(Au-PeEL)EBL868552 035 $a(CaPaEBR)ebr10539225 035 $a(CaONFJC)MIL352429 035 $a(EXLCZ)992670000000148070 100 $a20120403d2012 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aGlobalization and contextual factors in accounting$b[electronic resource] $ethe case of Germany /$fEva Heidhues, Chris Patel 205 $a1st ed. 210 $aBingley [England] $cEmerald Group Pub. Ltd.$d2012 215 $a1 online resource (209 p.) 225 1 $aStudies in managerial and financial accounting,$x1479-3512 ;$vv. 23 300 $aDescription based upon print version of record. 311 $a1-78052-244-4 320 $aIncludes bibliographical references. 327 $aFRONT 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 VALUES 327 $aCRITICISMS 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; NOTES 327 $a4. 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 DEVELOPMENT 327 $aMETHODOLOGY 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; REFERENCES 330 $aStudies in Managerial and Financial Accounting provides a better understanding, and guidance for both academics and managers alike, of the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance as they work toward improving organizational performance. 410 0$aStudies in managerial and financial accounting ;$vv. 23. 606 $aInternational finance 606 $aGlobalization 608 $aElectronic books. 615 0$aInternational finance. 615 0$aGlobalization. 676 $a657.09 676 $a657.0943 700 $aHeidhues$b Eva$0477378 701 $aPatel$b Chris$0732108 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910461339003321 996 $aGlobalization and contextual factors in accounting$91442424 997 $aUNINA