-PDF Download- Globalisation And Contextual Factors In Accounting EBOOK

Globalisation and Contextual Factors in Accounting

Author: Eva Heidhues

Publisher: Emerald Group Publishing

Published: 2012-03-01

Total Pages: 256

ISBN-13: 1780522452

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,

The Impact of Globalization on International Finance and Accounting

Author: David Procházka

Publisher: Springer

Published: 2017-12-29

Total Pages: 484

ISBN-13: 331968762X

DOWNLOAD EBOOK →

This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the economic consequences of the globalized world in the sphere of corporate and public finance, monetary systems, banking, financial reporting and management accounting. The global perspective is accompanied by local specific cases studies, including those from emerging markets. In addition, the combination of micro- and macroeconomic approaches provide insights on the behavior of all relevant stakeholders in the process and the results of dynamic pressures surrounding global capital markets and international investments. This book will serve as a useful resource for scholars and researchers, practitioners and policy makers in the fields of finance, economics and accounting.

Achieving Global Convergence of Financial Reporting Standards

Author: Christopher Patel

Publisher: Emerald Group Publishing

Published: 2011-12-15

Total Pages: 284

ISBN-13: 1780524439

DOWNLOAD EBOOK →

This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.

Adoption of Anglo-American models of corporate governance and financial reporting in China

Author: Huiying Wu

Publisher: Emerald Group Publishing

Published: 2014-01-16

Total Pages: 272

ISBN-13: 1783508973

DOWNLOAD EBOOK →

This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations conflicts of interest and power dependence within the local context.

Second Image IPE

Author: Andreas Nölke

Publisher: Springer Nature

Published: 2023-07-17

Total Pages: 286

ISBN-13: 3031376935

DOWNLOAD EBOOK →

This book argues that the lack of adequate theories of contemporary capitalism is due to the increasing separation of the sub-disciplines of Comparative and International Political Economy. Theorizing only takes place in one of the two over-specialized sub-disciplines of Political Economy, thereby leading to a neglect of the interplay between national and international dimensions of capitalism. The author seeks to rectify this gap by developing a theory of Second Image IPE. Based on the “second image” notion developed by Kenneth Waltz, he furthers the classical theoretical approaches as developed by Peter Gourevitch and Peter Katzenstein. For this purpose, he incorporates recent analytical developments in Comparative Capitalism and Growth Model analysis. The book demonstrates the usefulness of Second Image IPE theory by studying the major empirical topics of Global Political Economy, including security, finance, regional integration, trade, production and global order.

Digital Technology and Changing Roles in Managerial and Financial Accounting

Author: Allam Hamdan

Publisher: Emerald Group Publishing

Published: 2024-01-29

Total Pages: 408

ISBN-13: 1804559725

DOWNLOAD EBOOK →

Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession.

Non-Financial Disclosure and Integrated Reporting

Author: Lucrezia Songini

Publisher: Emerald Group Publishing

Published: 2020-03-12

Total Pages: 216

ISBN-13: 1838679634

DOWNLOAD EBOOK →

For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Perspectives on International Financial Reporting and Auditing in the Airline Industry

Author: Can Öztürk

Publisher: Emerald Group Publishing

Published: 2022-02-03

Total Pages: 332

ISBN-13: 1789737591

DOWNLOAD EBOOK →

Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.

The Role of the Management Accountant

Author: Lukas Goretzki

Publisher: Routledge

Published: 2017-09-27

Total Pages: 365

ISBN-13: 1317377044

DOWNLOAD EBOOK →

There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed. This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.

Servitization Strategy and Managerial Control

Author: Anna Pistoni

Publisher: Emerald Group Publishing

Published: 2017-11-29

Total Pages: 328

ISBN-13: 1787148459

DOWNLOAD EBOOK →

This book intends to present and discuss the main challenges that companies interested in servitization strategies have to overcome, with a particular focus on the design of managerial control systems. The book can represent a useful tool for companies interested developing successful servitization strategies.