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Global governance in accounting : rebalancing public power and private commitment
Author
Title
Global governance in accounting : rebalancing public power and private commitment / Jochen Zimmermann, Jörg R. Werner and Philipp B. Volmer.
ISBN
9780230582866
0230582869
9780230518148
0230518141
Published
Basingstoke [England] ; New York : Palgrave Macmillan, 2008.
Physical Description
1 online resource. (xviii, 241 pages) : illustrations.
Local Notes
Access is available to the Yale community.
Notes
"CRC 597."
Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010.
Access and use
Access restricted by licensing agreement.
Summary
Privatization and international convergence seem obvious developments in the business world. But how true is this observation? This book takes a look at the world of accounting and finds that the story is much more intricate. The state does not really disappear: it transforms its role by involving private actors, by reaching out into the international arena, or by setting up new institutions that counteract privatization and internationalization. This book compares the accounting regulations in Germany, the UK and the US to provide evidence that privatization and convergence must be used with caution, at least in the world of accounting.
Variant and related titles
Palgrave political & international studies collection 2008.
Other formats
Print version: Zimmermann, Jochen. Global governance in accounting. Basingstoke [England] ; New York : Palgrave Macmillan, 2008
Format
Books / Online
Language
English
Added to Catalog
April 19, 2018
Series
Transformations of the State
Bibliography
Includes bibliographical references (pages 209-228) and index.
Contents
PART ONE: TRANSFORMATION OF STATEHOOD IN ACCOUNTABILITY AND ACCOUNTING: THE FRAMEWORK
Accounting: A Socio-Economic View
Transformation of Role Models: Germany, the UK and the US
PART TWO: NEW GOVERNANCE ARRANGEMENTS IN DISCLOSURE
Rise and Fall of the 'Golden Age' Nation State Model
The New Accounting Procedures in Europe: Combining Transnational Standard-Setting and Supranational Rule-Making
The Struggle Between Private and Public: The Case of Stock Exchanges
PART THREE: THE ROLE OF THE NATION STATE IN ENFORCEMENT
The Nation State Interlude in Auditing: From Private Arrangements to Transnational Governance
The Stronghold of the Nation State: Enforcement Agencies
PART FOUR: FORCES OF TRANSFORMATION AND CONVERGENCE: POTENCY AND IMPOTENCE OF THE NATION STATE
The Weakened Nation State: Economic Globalization and Regime Convergence
The Powerful Nation State: Sarbanes-Oxley and the Global Reach of Regulation
PART FIVE: ANALYTICAL SUMMARY AND CONCLUSION
Convergence Towards Stable Public-Private Collaborations? Summary and Conclusion.
Subjects
Genre/Form
Electronic books.
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