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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,
Book Synopsis Globalisation and Contextual Factors in Accounting by : Eva Heidhues
Download or read book Globalisation and Contextual Factors in Accounting written by Eva Heidhues and published by Emerald Group Publishing. This book was released on 2012-03-01 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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,
This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the economic consequences of the globalized world in the sphere of corporate and public finance, monetary systems, banking, financial reporting and management accounting. The global perspective is accompanied by local specific cases studies, including those from emerging markets. In addition, the combination of micro- and macroeconomic approaches provide insights on the behavior of all relevant stakeholders in the process and the results of dynamic pressures surrounding global capital markets and international investments. This book will serve as a useful resource for scholars and researchers, practitioners and policy makers in the fields of finance, economics and accounting.
Book Synopsis The Impact of Globalization on International Finance and Accounting by : David Procházka
Download or read book The Impact of Globalization on International Finance and Accounting written by David Procházka and published by Springer. This book was released on 2017-12-29 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the economic consequences of the globalized world in the sphere of corporate and public finance, monetary systems, banking, financial reporting and management accounting. The global perspective is accompanied by local specific cases studies, including those from emerging markets. In addition, the combination of micro- and macroeconomic approaches provide insights on the behavior of all relevant stakeholders in the process and the results of dynamic pressures surrounding global capital markets and international investments. This book will serve as a useful resource for scholars and researchers, practitioners and policy makers in the fields of finance, economics and accounting.
This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.
Book Synopsis Achieving Global Convergence of Financial Reporting Standards by : Christopher Patel
Download or read book Achieving Global Convergence of Financial Reporting Standards written by Christopher Patel and published by Emerald Group Publishing. This book was released on 2011-12-15 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.
This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations conflicts of interest and power dependence within the local context.
Book Synopsis Adoption of Anglo-American models of corporate governance and financial reporting in China by : Huiying Wu
Download or read book Adoption of Anglo-American models of corporate governance and financial reporting in China written by Huiying Wu and published by Emerald Group Publishing. This book was released on 2014-01-16 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations conflicts of interest and power dependence within the local context.
This book argues that the lack of adequate theories of contemporary capitalism is due to the increasing separation of the sub-disciplines of Comparative and International Political Economy. Theorizing only takes place in one of the two over-specialized sub-disciplines of Political Economy, thereby leading to a neglect of the interplay between national and international dimensions of capitalism. The author seeks to rectify this gap by developing a theory of Second Image IPE. Based on the “second image” notion developed by Kenneth Waltz, he furthers the classical theoretical approaches as developed by Peter Gourevitch and Peter Katzenstein. For this purpose, he incorporates recent analytical developments in Comparative Capitalism and Growth Model analysis. The book demonstrates the usefulness of Second Image IPE theory by studying the major empirical topics of Global Political Economy, including security, finance, regional integration, trade, production and global order.
Book Synopsis Second Image IPE by : Andreas Nölke
Download or read book Second Image IPE written by Andreas Nölke and published by Springer Nature. This book was released on 2023-07-17 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book argues that the lack of adequate theories of contemporary capitalism is due to the increasing separation of the sub-disciplines of Comparative and International Political Economy. Theorizing only takes place in one of the two over-specialized sub-disciplines of Political Economy, thereby leading to a neglect of the interplay between national and international dimensions of capitalism. The author seeks to rectify this gap by developing a theory of Second Image IPE. Based on the “second image” notion developed by Kenneth Waltz, he furthers the classical theoretical approaches as developed by Peter Gourevitch and Peter Katzenstein. For this purpose, he incorporates recent analytical developments in Comparative Capitalism and Growth Model analysis. The book demonstrates the usefulness of Second Image IPE theory by studying the major empirical topics of Global Political Economy, including security, finance, regional integration, trade, production and global order.
Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession.
Book Synopsis Digital Technology and Changing Roles in Managerial and Financial Accounting by : Allam Hamdan
Download or read book Digital Technology and Changing Roles in Managerial and Financial Accounting written by Allam Hamdan and published by Emerald Group Publishing. This book was released on 2024-01-29 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession.
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Book Synopsis Non-Financial Disclosure and Integrated Reporting by : Lucrezia Songini
Download or read book Non-Financial Disclosure and Integrated Reporting written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2020-03-12 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.
Book Synopsis Perspectives on International Financial Reporting and Auditing in the Airline Industry by : Can Öztürk
Download or read book Perspectives on International Financial Reporting and Auditing in the Airline Industry written by Can Öztürk and published by Emerald Group Publishing. This book was released on 2022-02-03 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.
There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed. This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.
Book Synopsis The Role of the Management Accountant by : Lukas Goretzki
Download or read book The Role of the Management Accountant written by Lukas Goretzki and published by Routledge. This book was released on 2017-09-27 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed. This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.
This book intends to present and discuss the main challenges that companies interested in servitization strategies have to overcome, with a particular focus on the design of managerial control systems. The book can represent a useful tool for companies interested developing successful servitization strategies.
Book Synopsis Servitization Strategy and Managerial Control by : Anna Pistoni
Download or read book Servitization Strategy and Managerial Control written by Anna Pistoni and published by Emerald Group Publishing. This book was released on 2017-11-29 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book intends to present and discuss the main challenges that companies interested in servitization strategies have to overcome, with a particular focus on the design of managerial control systems. The book can represent a useful tool for companies interested developing successful servitization strategies.