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010   $a9786613524294
010   $a1-78052-245-2
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035   $a(EBL)868552
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101 0 $aeng
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181   $ctxt
182   $cc
183   $acr
200 00$aGlobalization and contextual factors in accounting$b[electronic resource] $ethe case of Germany /$fedited by Eva 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   $ach. 1. Globalization and accounting convergence : overview / Eva Heidhues, Chris Patel -- ch. 2. A critique of Gray's framework on accounting values using Germany as a case study / Eva Heidhues, Chris Patel -- ch. 3. Adoption of IFRS in Germany : a neo-institutional analysis / Eva Heidhues, Chris Patel -- ch. 4. The influence of power and legitimacy on German attitudes toward the IASB and the promotion of professional judgments / Eva Heidhues, Chris Patel -- ch. 5. The influence of uncertainty avoidance on accountants' materiality judgments : a cross-cultural study of German and Italian accountants / Eva Heidhues, Chris Patel -- ch. 6. Conclusions / Eva Heidhues, Chris Patel.
330   $aThis research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority, global comparability and universal applicability of International Financial Reporting Standards. Specifically, this monograph critically evaluates convergence by taking into account German accounting development and examines issues concerning the application of professional judgment, which has increasingly been recognized as an important and controversial topic in international accounting. By applying a holistic approach with an emphasis on multiple perspectives, this study shows that accounting research will be enhanced by a critical examination of contextual environments of countries rather than a focus on measurement, quantification, simplification and categorisation.
410  0$aStudies in managerial and financial accounting ;$vv. 23.
606   $aBusiness & Economics$xAccounting$xManagerial$2bisacsh
606   $aAccounting$2bicssc
606   $aManagement accounting & bookkeeping$2bicssc
606   $aAccounting$zGermany
606   $aAccounting
606   $aComparative accounting
607   $aGermany$2fast
607   $aDeutschland$2gnd
615  7$aBusiness & Economics$xAccounting$xManagerial.
615  7$aAccounting.
615  7$aManagement accounting & bookkeeping.
615  0$aAccounting
615  0$aAccounting.
615  0$aComparative accounting.
676   $a657.09
676   $a657.0943
686   $a650$2sdnb$qDE-101
701   $aHeidhues$b Eva$0477378
701   $aPatel$b Chris$0732108
801  0$bUtOrBLW
801  1$bUtOrBLW
906   $aBOOK
912   $a9910790465803321
996   $aGlobalization and contextual factors in accounting$91442424
997   $aUNINA