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Regulating capitalism? : the evolution of transnational accounting governance
Author
Title
Regulating capitalism? : the evolution of transnational accounting governance / Jochen Zimmermann and Jörg R. Werner.
ISBN
9781137309280
1137309288
1306178401
9781306178402
9781403985446
1403985448
9781403985453
1403985456
9780230279841
0230279848
Published
Basingstoke : Palgrave Macmillan, ©2013.
Physical Description
1 online resource.
Local Notes
Access is available to the Yale community.
Access and use
Access restricted by licensing agreement.
Summary
This book charts the regulatory changes at the heart of capitalist economies; the financial reporting on financial markets. It is a unique contribution interconnecting issues both of contemporary political science and accounting research. The book contains in-depth descriptions of regulatory settings (and changes) in six countries: Canada, France, Germany, Japan, the United Kingdom and the United States and aims to takes a close look at drivers of change such as crises and globalization. The book also links these drivers of change with moderating institutional structures such as the legal and financial systems, but also the welfare states in place. Taken together, it shows how a trend to more transnationalization in accounting emerges but also its likely limits.
Variant and related titles
Palgrave political science collection 2014.
Other formats
Print version: Zimmermann, Jochen. Regulating capitalism? : the evolution of transnational accounting governance. Basingstoke, England : Palgrave Macmillan, ©2013 Transformations of the state.
Format
Books / Online
Language
English
Added to Catalog
April 19, 2018
Series
Transformations of the state
Bibliography
Includes bibliographical references and index.
Contents
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 Functions: A Barrier to Harmonisation
4. The Transformation of Accounting Regimes: Six Country Cases
PART III: EXPLAINING GLOBAL CONVERGENCE
5. Coercive Isomorphism: Reporting Demands in a Globalised World
6. Mimetic Isomorphism: Crises as a Driver of Change and Convergence
7. Normative Isomorphism: The Role of the International Networks for Convergence in Accounting Regulation
PART 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.
Subjects
Also listed under
Palgrave Connect (Online service)
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