Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Globalisation and Contextual Factors in Accounting: The Case of Germany

Globalisation and Contextual Factors in Accounting: The Case of Germany

Heidhues, Eva
Patel, Christopher
Epstein, Marc J.

Hardcover

Series: Studies in Managerial and Financial Accounting, Book 23

Accounting

ISBN10: 1780522444
ISBN13: 9781780522449
Publisher: Emerald Pub Ltd
Published: Mar 1 2012
Pages: 256
Weight: 0.85
Height: 0.90 Width: 6.00 Depth: 9.10
Language: English
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.

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