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Global Governance In Accounting Book

Global Governance In Accounting
Global Governance In Accounting, This book focuses on the recent transformations of national accounting systems. It extends comparative accounting literature using a new comprehensive framework, which embeds a governance perspective throughout the financial reporting process. The authors, Global Governance In Accounting has a rating of 2 stars
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Global Governance In Accounting, This book focuses on the recent transformations of national accounting systems. It extends comparative accounting literature using a new comprehensive framework, which embeds a governance perspective throughout the financial reporting process. The authors, Global Governance In Accounting
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  • Global Governance In Accounting
  • Written by author Jochen Zimmermann
  • Published by Palgrave Macmillan, December 2007
  • This book focuses on the recent transformations of national accounting systems. It extends comparative accounting literature using a new comprehensive framework, which embeds a governance perspective throughout the financial reporting process. The authors
  • This book focuses on the recent transformations of national accounting systems.
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Pt. I Transformations of Statehood in Accounting: The Framework

1 Accounting: A Socio-economic View 5

2 Transformation of Role Models: Germany, the UK and the US 22

Pt. II New Governance Arrangements in Disclosure

3 Rise and Fall of the Golden-Age Nation State Model 35

4 The New Accounting Procedures in Europe: Combining Transnational Standard-setting and Supranational Rule-making 57

5 The Struggle between Private and Public: The Case of Stock Exchanges 69

Pt. III The Role of the Nation State in Enforcement

6 Dawn and Dusk of the Nation State in Auditing: From Supervising Private Arrangements to Transnational Governance 103

7 The Stronghold of the Nation State: Enforcement Agencies 120

Pt. IV Forces of Transformation and Convergence: Potency and Impotence of the Nation State

8 The Weakened Nation State: Economic Globalization and Regime Convergence 145

9 The Powerful Nation State: Sarbanes-Oxley and the Global Reach of Regulation 163

Pt. V Analytical Summary and Conclusion

10 Convergence Patterns in Public-Private Collaborations 189

Epilogue 207

Notes 209

References 212

Index 229


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