000			03265nam a2200445Ia 4500
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003			UtOrBLW
005			20210303085144.0
006			m d
007			cr un|||||||||
008			120329s2012 enka ob 000 0 eng d
020			_a9781780522456 (electronic bk.) : _c£67.95 ; €97.95 ; $124.95
040			_aUtOrBLW _cUtOrBLW
043			_ae-gx---
050		4	_aHF5616.G3 _bG56 2012
072		7	_aKFC _2bicssc
072		7	_aKFCM _2bicssc
072		7	_aBUS001040 _2bisacsh
080			_a657(430)
082	0	4	_a657.0943 _223
245	0	0	_aGlobalization and contextual factors in accounting _h[electronic resource] : _bthe case of Germany / _cedited by Eva Heidhues, Chris Patel.
260			_aBingley, U.K. : _bEmerald, _c2012.
300			_a1 online resource (xii, 196 p.) : _bill.
490	1		_aStudies in managerial and financial accounting, _x1479-3512 ; _vv. 23
504			_aIncludes bibliographical references.
505	0		_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.
520			_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.
588	0		_aPrint version record
650		7	_aBusiness & Economics _xAccounting _xManagerial. _2bisacsh
650		7	_aAccounting. _2bicssc
650		7	_aManagement accounting & bookkeeping. _2bicssc
650		0	_aAccounting _zGermany.
650		0	_aAccounting.
650		0	_aComparative accounting.
700	1		_aHeidhues, Eva.
700	1		_aPatel, Chris.
776	1		_z9781780522449
830		0	_aStudies in managerial and financial accounting ; _vv. 23.
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/S1479-3512(2012)23
999			_c31001 _d31001