Globalisation and Contextual Factors in Accounting: The Case of Germany

Globalisation and Contextual Factors in Accounting: The Case of Germany
By:"Eva Heidhues","Christopher Patel"
Published on 2012-03-01 by Emerald Group Publishing

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.

This Book was ranked 28 by Google Books for keyword accounting.

Accounting: A Smart Approach

Accounting: A Smart Approach
By:"Mary Carey","Cathy Knowles","Jane Towers-Clark"
Published on 2014-01 by Oxford University Press

Following the first edition's global success, Accounting: A Smart Approach has refined its fresh approach to accounting for non-specialists. The case study at its heart helps students understand the relevance of accounting within their wider studies. Engaging and lively, clear and practical, it brings accounting to life for lecturers and students.

This Book was ranked 36 by Google Books for keyword accounting.