Regulating capitalism? : the evolution of transnational accounting governance

著者

• Zimmermann, Jochen
• Werner, Jörg R.

書誌事項

Regulating capitalism? : the evolution of transnational accounting governance

Jochen Zimmermann and Jörg R. Werner

（Transformations of the state）

Palgrave Macmillan, 2013

• : hardback

注記

Includes bibliographical references (p. 226-246) and index

内容説明・目次

内容説明

By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.

目次

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

「Nielsen BookData」 より

• NII書誌ID(NCID): BB13806153
• ISBN:
  • 9780230279841
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Basingstoke
• ページ数/冊数: xiii, 253 p.
• 大きさ: 23 cm
• 分類:
  • DC23 : 332.042
• 件名:
  • LCSH : Accounting -- Case studies
  • LCSH : International finance -- Case studies
  • LCSH : Corporate governance -- Case studies
• 親書誌ID:
  • BA83286549