Regulating Capitalism? [electronic resource] : The Evolution of Transnational Accounting Governance /
Zimmermann, J.author.
Werner, J.author.
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.
Description based upon print version of record.
Cover; Contents; List of Figures and Tables; Acknowledgements; List of Abbreviations; 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 Function: A Barrier to Harmonisation; 4 The Transformation of Accounting Regimes: Six National Case Studies; Part III: Explaining Global Convergence; 5 Coercive Isomorphism: Reporting Demands in a Globalised World; 6 Mimetic Isomorphism: Crisis as a Driver of Change and Convergence
7 Normative Isomorphism: The Role of International Networks for Convergence in Accounting RegulationPart 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; Notes; References; Index
Includes bibliographical references and index.
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.
Political sociology.
Accounting.
Finance.
Globalization.
Political Sociology.
Accounting/Auditing.
Financial Accounting.
Finance, general.
Emerging Markets/Globalization.
Sociology, general.