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Regulating capitalism? : the evolution of transnational accounting governance

Author: Jochen Zimmermann; Jörg R Werner
Publisher: Basingstoke : Palgrave Macmillan, 2013.
Series: Transformations of the state.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:

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  Read more...

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Genre/Form: Case studies
Document Type: Book
All Authors / Contributors: Jochen Zimmermann; Jörg R Werner
ISBN: 9780230279841 0230279848
OCLC Number: 860942753
Description: xiii, 253 pages : illustrations (black and white) ; 23 cm.
Contents: pt. I. Introduction --
Explaining the evolution of a new accounting framework --
pt. II. Accounting between global convergence and national preference --
Information accounting : the global IFRS revolution --
Variations in functions : a barrier to harmonisation --
The transformation of accounting regimes : six country cases --
pt. III. Explaining global convergence --
Coercive isomorphism : reporting demands in a globalised world --
Mimetic isomorphism : crises as a driver of change and convergence --
Normative isomorphism : the role of the international networks for convergence in accounting regulation --
pt. IV. Explaining national preference --
Legal backing of equity investment --
Financial systems and corporate credit arrangements --
National values and political systems --
pt. V. Conclusion --
The hybridisation of accounting.
Series Title: Transformations of the state.
Responsibility: Jochen Zimmermann and Jörg R. Werner.

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