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Globalisation and Contextual Factors in Accounting

The Case of Germany

Globalisation and Contextual Factors in Accounting by Eva Heidhues
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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.
Emerald Group Publishing Limited; March 2012
209 pages; ISBN 9781780522456
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Title: Globalisation and Contextual Factors in Accounting
Author: Eva Heidhues; Christopher Patel; Marc J. Epstein