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bslw08447572 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20210303085144.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
120329s2012 enka ob 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781780522456 (electronic bk.) : |
| Terms of availability |
£67.95 ; €97.95 ; $124.95 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UtOrBLW |
| Transcribing agency |
UtOrBLW |
| 043 ## - GEOGRAPHIC AREA CODE |
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| Geographic area code |
e-gx--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5616.G3 |
| Item number |
G56 2012 |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
KFC |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFCM |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
BUS001040 |
| Source |
bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
|---|
| Universal Decimal Classification number |
657(430) |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.0943 |
| Edition number |
23 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Globalization and contextual factors in accounting |
| Medium |
[electronic resource] : |
| Remainder of title |
the case of Germany / |
| Statement of responsibility, etc. |
edited by Eva Heidhues, Chris Patel. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Bingley, U.K. : |
| Name of publisher, distributor, etc. |
Emerald, |
| Date of publication, distribution, etc. |
2012. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xii, 196 p.) : |
| Other physical details |
ill. |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Studies in managerial and financial accounting, |
| International Standard Serial Number |
1479-3512 ; |
| Volume/sequential designation |
v. 23 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
ch. 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. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Print version record |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
Accounting |
| -- |
Managerial. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting. |
| Source of heading or term |
bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Management accounting & bookkeeping. |
| Source of heading or term |
bicssc |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| Geographic subdivision |
Germany. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Comparative accounting. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Heidhues, Eva. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Patel, Chris. |
| 776 1# - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| International Standard Book Number |
9781780522449 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Studies in managerial and financial accounting ; |
| Volume/sequential designation |
v. 23. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1108/S1479-3512(2012)23">https://www.emerald.com/insight/publication/doi/10.1108/S1479-3512(2012)23</a> |
