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Regulating capitalism? = the evolution of transnational accounting governance /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Regulating capitalism?/ Jochen Zimmermann and Jörg R. Werner.
其他題名:	the evolution of transnational accounting governance /
作者:	Zimmermann, Jochen.
其他作者:	Werner, Jörg R.,
出版者:	Basingstoke :Palgrave Macmillan, : c2013.,
面頁冊數:	1 online resource.
標題:	Accounting - Law and legislation. -
電子資源:	http://www.palgraveconnect.com/doifinder/10.1057/9781137309280
ISBN:	1137309288 (electronic bk.)

Regulating capitalism? = the evolution of transnational accounting governance /
Zimmermann, Jochen.

Regulating capitalism?the evolution of transnational accounting governance /[electronic resource] :Jochen Zimmermann and Jörg R. Werner. - Basingstoke :Palgrave Macmillan,c2013. - 1 online resource. - Transformations of the state. - Transformations of the state..

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.

This book charts the regulatory changes at the heart of capitalist economies; the financial reporting on financial markets. It is a unique contribution interconnecting issues both of contemporary political science and accounting research. The book contains in-depth descriptions of regulatory settings (and changes) in six countries: Canada, France, Germany, Japan, the United Kingdom and the United States and aims to takes a close look at drivers of change such as crises and globalization. The book also links these drivers of change with moderating institutional structures such as the legal and financial systems, but also the welfare states in place. Taken together, it shows how a trend to more transnationalization in accounting emerges but also its likely limits.

ISBN: 1137309288 (electronic bk.)

Source: 475507Palgrave Macmillanhttp://www.palgraveconnect.comSubjects--Topical Terms:

1004807
Accounting
--Law and legislation.Index Terms--Genre/Form:

554714
Electronic books.

LC Class. No.: K1018 / .Z56 2013

Dewey Class. No.: 346/.06648

Regulating capitalism? = the evolution of transnational accounting governance /
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245 1 0 $a Regulating capitalism? $h [electronic resource] : $b the evolution of transnational accounting governance / $c Jochen Zimmermann and Jörg R. Werner.
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505 0 $a 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.
520 $a This book charts the regulatory changes at the heart of capitalist economies; the financial reporting on financial markets. It is a unique contribution interconnecting issues both of contemporary political science and accounting research. The book contains in-depth descriptions of regulatory settings (and changes) in six countries: Canada, France, Germany, Japan, the United Kingdom and the United States and aims to takes a close look at drivers of change such as crises and globalization. The book also links these drivers of change with moderating institutional structures such as the legal and financial systems, but also the welfare states in place. Taken together, it shows how a trend to more transnationalization in accounting emerges but also its likely limits.
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650 0 $a Globalization $x Economic aspects. $3 556983
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