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Ebook Available

Globalisation and Contextual Factors in Accounting: The Case of Germany Vol: 23

Product Details
01 Mar 2012
Emerald Group Publishing Limited
256 pages - 156 x 234 x 23mm
Studies in Managerial and Financial Accounting


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.
List of Tables. List of Abbreviations. Introduction. Chapter 1 Globalization and Accounting Convergence – Overview. Chapter 2 A Critique of Gray's Framework on Accounting Values Using Germany as a Case Study. Chapter 3 Adoption of IFRS in Germany: A Neo-Institutional Analysis. Chapter 4 The Influence of Power and Legitimacy on German Attitudes Toward the IASB and the Promotion of Professional Judgments. Chapter 5 The Influence of Uncertainty Avoidance on Accountants’ Materiality Judgments: A Cross-Cultural Study of German and Italian Accountants. Chapter 6 Conclusions. References. Globalization and Contextual Factors in Accounting: The Case of Germany. Studies in managerial and financial accounting. Studies in managerial and financial accounting. Copyright page.

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