Regulating Capitalism?: The Evolution of Transnational Accounting Governance

By Jörg R. Werner, Jochen Zimmermann, Jorg R Werner

Book Overview

PART I: INTRODUCTION 1. Explaining the Evolution of a New Accounting Framework PART II: ACCOUNTING BETWEEN GLOBAL CONVERGENCE AND NATIONAL PREFERENCE 2. Information Accounting: The Global IFRS Revolution 3. Variations in Functions: A Barrier to Harmonisation 4. The Transformation of Accounting Regimes: Six Country Cases PART III: EXPLAINING GLOBAL CONVERGENCE 5. Coercive Isomorphism: Reporting Demands in a Globalised World 6. Mimetic Isomorphism: Crises as a Driver of Change and Convergence 7. Normative Isomorphism: The Role of the International Networks for Convergence in Accounting Regulation PART IV: EXPLAINING NATIONAL PREFERENCE 8. Legal Backing of Equity Investment 9. Financial Systems and Corporate Credit Arrangements 10. National Values and Political Systems PART V: CONCLUSION 11. The Hybridisation of Accounting

• Format: Paperback
• Language: English
• ISBN: 1349327077
• ISBN13: 9781349327072
• Release Date: January 2013
• Publisher: Palgrave MacMillan
• Length: 253 Pages
• Weight: 0.69 lbs.
• Dimensions: 0.6" x 5.5" x 8.5"