ENGLISH

Global Governance in Accounting: Rebalancing Public Power and Private Commitment (Transformations of the State)

By Jochen Zimmermann , Jorg Werner , Philipp Volmer

Book information

Publisher
Palgrave Macmillan
Year
2008
ISBN
0230518141, 9780230518148
LCC
HF5626 .Z56 2008
Open Library ID
OL10194409M
Language
english
Format
PDF
Filesize
889 kB (909895 bytes)
Series
Transformations of the State
Edition
First Edition
Pages
260\260
Topic
Business Accounting
Time added
2011-06-04 13:46:07

Description

This book focuses on the recent transformations of national accounting systems. It extends comparative accounting literature using a new comprehensive framework, which embeds a governance perspective throughout the financial reporting process. The authors track transformations in standard setting, enforcement and disclosure regulation over time in three typical OECD countries. Modes and degrees of convergence illustrate where "global governance" in accounting has already been achieved and where national regulators still dominate the accounting agenda.

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