Download or read book The globalization of accounting and its continuing development in an international context written by Ann Karina Garcia and published by . This book was released on 1993 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Globalisation and Contextual Factors in Accounting written by Eva Heidhues and published by Emerald Group Publishing. This book was released on 2012-03-01 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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,

Download or read book Globalisation and Convergence of Accounting written by Eva Heidhues and published by . This book was released on 2012 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis provides a holistic examination of convergence with the adoption of International Financial Reporting Standards (IFRS) in Germany by taking into account the influence of political, legal, economic, social, cultural and historical factors on accounting principles and practices. Specifically, this study examines issues in the convergence process that may create constraints in achieving global comparability and importantly may challenge the International Accounting Standards Board's (IASB) main objective, namely, 'to develop, in the public interest, a single set of high quality, understandable, enforceable and globally accepted financial reporting standards based on clearly articulated principles'.

Download or read book Globalisation and Contextual Factors in Accounting written by Eva Heidhues and published by Emerald Group Publishing. This book was released on 2012-03-01 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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,

Download or read book Fundamentals of International Financial Accounting and Reporting written by Roger Hussey and published by World Scientific. This book was released on 2010 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Accounting and Reporting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework.The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board.While a major part of the book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.A complimentary copy of the Instructor's Manual and the PowerPoint presentations of the text materials are available for all instructors who adopt this book as a course text. Please send your request to [email protected].

Download or read book International Financial Reporting and Analysis written by David Alexander and published by International Thomson Business Press. This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This major new textbook is a development of the popular Financial Reporting by Alexander and Britton, and is designed to meet the rapidly emerging demand for coverage of international accounting standards (IASs) and the globalisation of accounting in advanced courses. It is predicated on an IAS framework but the European directives, especially as regards detailed formats having no direct equivalent in IASs, are discussed in detail. The European context and, in the case of important markets, the national context will be recognised and contrasted with the international approach. Important non-European influences, especially those from the US, will also be included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism. Part 1 - contains coverage of the theoretical underpinnings of financial reporting in an international context. It also describes the international, European and domestic regulatory framework of accounting. Part 2 - starts by analysing the legal background of the concept of capital and profit. The relevant parts of the second European directive are introduced and the contents of published financial statements described. The main problem areas of financial reporting as covered by IASs are then analysed. The approach in these chapters consists of discussion of each problem area and its theoretical issues, discussion of the international regulation relating to the problem, and important national and regional representations or variations. Part 3 - covers group accounts in an international context. Part 4 - discusses in depth the availability and transparency of financial information as published, and then the usage and interpretation of that information. The book is student oriented throughout, and contains activities, examples of reporting using IAS from real companiesÂ' accounts, questions and answers.

Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make informed decisions in today's dynamic international business environments International accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide. Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black's International Accounting and Multinational Enterprises focuses on international business strategies and how accounting applies to these strategies. You'll learn how to use financial and accounting information across borders, and make more informed decisions in an increasingly complex international business environment. The authors also explain the key factors, including cultural differences, that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide. New to This Edition: * New coauthor, Ervin L. Black of Brigham Young University. * Updated coverage on corporate governance, Sarbanes-Oxley, the Public Company Accounting Oversight Board (PCAOB), and how these forces affect U.S.-based multinationals, as well as companies in other countries. * Increased coverage of the efforts of the International Accounting Standards Board (IASB) to establish a uniform set of International Financial Reporting Standards (IRFS) worldwide and its interface with different national standard setters, especially the FASB. Special attention is given to the experience of the European Union and Australia in adopting IFRS in 2005. * A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions. * Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter. * Expanded end-of-chapter material, including more discussion questions and exercises. * New cases (two per chapter) on the web. * Accounting for foreign exchange is now covered in two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management.

Download or read book Global History of Accounting Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2012-07-17 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.

Download or read book Globalisation of Accounting Standards written by Jayne Maree Godfrey and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.

Download or read book International Corporate Reporting written by Pauline Weetman and published by Routledge. This book was released on 2020-02-19 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.

Download or read book Accounting for the Global Economy written by Joke Luttik and published by Springer. This book was released on 2016-07-27 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the construction method for a global accounting framework, referred to as the world accounting matrix (WAM). It shows how a WAM can be used for the analysis of trade and finance in a global context and demonstrates how it can contribute to the solution of the large statistical problems in national and global macroeconomic data.

Download or read book Crisis Recovery and the Role of Accounting Firms in the Pacific Basin written by David L. McKee and published by Bloomsbury Publishing USA. This book was released on 2002-04-30 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors bring the disciplines of accounting and economics to bear on an examination of the critical role played by the major accounting firms in the ongoing economic recovery of Pacific Rim nations from the Asian financial crisis of the late 1990s. Accounting firms, through their service offerings, are having an impact not only on economic indicators, but also on longer-term growth prospects and development patterns in the newly industrialized nations of Southeast Asia (Hong Kong, Singapore, South Korea, and Taiwan), emerging nations (Malaysia, Thailand, the Philippines, and Indonesia) and selected Pacific island nations (including Papua New Guinea, Fiji, and Vanuatu). For practitioners in the private and public sectors and their academic colleagues. Demonstrating the full extent of the influence of global accounting firms on Pacific economies, the authors provide an overview of domestic accounting institutions for each grouping of nations in order to lend valuable context to the discussion of the role of international services firms in each individual jurisdiction. For those whose work or academic accounting services in Southeast Asia, or the role in the region of the World Bank, the International Monetary Fund, and various regional development banks and United Nations agencies.

Download or read book Aiming for Global Accounting Standards written by Kees Camfferman and published by OUP Oxford. This book was released on 2015-03-26 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs), have acquired a central position in the practice and regulation of financial reporting around the world. As a unique instance of a private-sector body setting standards with legal force in many jurisdictions, the IASB's rise to prominence has been accompanied by vivid political debates about its governance and accountability. Similarly, the IASB's often innovative attempts to change the face of financial reporting have made it the centre of numerous controversies. This book traces the history of the IASB from its foundation as successor to the International Accounting Standards Committee (IASC), and discusses its operation, changing membership and leadership, the development of its standards, and their reception in jurisdictions around the world. The book gives particular attention to the IASB's relationships with the European Union, the United States, and Japan, as well as to the impact of the financial crisis on the IASB's work. By its in-depth coverage of the history of the IASB, the book provides essential background information that will enrich the perspective of everyone who has to deal with IFRSs or the IASB at a technical or policy-making level.

Download or read book Accounting Services The International Economy and Third World Development written by David L. McKee and published by Praeger. This book was released on 1992-10-26 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an understanding of the role of accounting services and the major multinational firms which supply them in the processes of economic expansion in the international economy and, more specifically, in the Third World. The study is unique in that it supplies both accounting and economic expertise. Special features include a discussion of the growing role and impact of various accounting consulting services. In addition, it provides an analysis of the role of technology and a discussion of accounting in the context of multinational corporations. The book also offers important insights about accounting services for policies geared to economic development. This study will appeal to professional and academic development specialists, economists, public administration specialists concerned with Third World development, and academics and practitioners in international business and accounting.

Download or read book Globalization and the Accountancy Profession in Developing Countries written by Yudi Irmawan and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Studies on the development of the accountancy profession in the ex-colony countries have recently adopted theoretical and methodological frameworks that linked such development with the socio-historical context of these countries as former colonies or dependants of the more developed countries. More specifically, they associate the emergence and development of the accountancy profession in these countries with the historical and contemporary global expansion of capitalism. However, there is still a need for further research. First, how global expansion of capitalism penetrates is different across different country settings. Hence, this process would be best understood by incorporating the socio-political, economic and historical specificity of the given country. Second, previous studies emphasize the internal dialectic contradictions of capitalism in analysing the changes and dynamics of the profession in ex-colony countries. Recent literature, however, has introduced methodologies that recognize the need to acknowledge the existence of any rivalling structures as possible external sources of the dialectic progress of capitalist expansion. In regard to this, the socio-political and historical context of Indonesia may offer a case of how the interactions between global expansion of capitalism and existing rivalling structures may shape the development of the accountancy profession. The need for further research is amplified by the fact that previous studies on the Indonesian accountancy profession have generally ignored the influence of these wider socio-political factors. The primary aim of this study is thus to investigate how the accountancy profession has emerged and developed in Indonesia over the last five decades. To achieve its objectives, this research draws insights from the tradition of the globalization theory as a critique to global expansion of capitalism and Robert Cox historical structure methodology. The central argument of this thesis is that the development of the Indonesian accountancy profession followed the changes in the country's system of political economy, which in turn has been heavily influenced by the relationship between ex-colony countries with their former colonizers within the context of the capitalistic world order. In other words, this study accepts the contention that the spread of the Western-style accountancy profession across the globe, including Indonesia, was the consequence of global expansion of capitalism. However, the working and the extent of such influence is also shaped by alternative social structure(s) existing at the global level and/or emanating from the complexities of the Indonesian historical and societal context. To substantiate this argument, the study uses document analysis to understand the development of the Indonesian accountancy profession during the three main periods in its history. In the first period (1954-1966), the analysis shows that the Westernization of the accounting profession was compromised by Indonesian nationalism, ideological division amongst the Indonesian leaders and the Cold War. In the second period (1967-1997), the process was compromised by the oligarchic capitalism of the New Order political regime. The Westernization of the profession could only reach full speed after the 1997 Asian financial crisis, which has undermined the politico-business coalitions under the New Order that had prevented Indonesia from fully integrating into the global capitalist economic order.

Download or read book Institutional Learning and Knowledge Transfer Across Epistemic Communities written by Elias G. Carayannis and published by Springer Science & Business Media. This book was released on 2011-11-25 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past several decades, as the pace of globalization has accelerated, operational issues of international coordination have often been overlooked. For example, the global financial crisis that began in 2007 is attributed, in part, to a lack of regulatory oversight. As a result, supranational organizations, such as the G-20, the World Bank, and the International Monetary Fund, have prioritized strengthening of the international financial architecture and providing opportunities for dialogue on national policies, international co-operation, and international financial institutions. Prevailing characteristics of the global economic systems, such as the increasing power of financial institutions, changes in the structure of global production, decline in the authority of nation-states over their national economy, and creation of global institutional setting, e.g., global governance have created the conditions for a naturally evolving process towards enabling national epistemic communities to create institutions that comply with global rules and regulations can control crises. In this context, transfer of technical knowledge from the larger organizations and its global epistemic communities to member communities is becoming a policy tool to “convince” participants in the international system to have similar ideas about which rules will govern their mutual participation. In the realm of finance and banking regulation, the primary focus is on transfer of specialized and procedural knowledge in technical domains (such as accounting procedures, payment systems, and corporate governance principles), thereby promoting institutional learning at national and local levels. In this volume, the authors provide in-depth analysis of initiatives to demonstrate how this type of knowledge generated at the international organization level, is codified into global standards, and disseminated to members, particularly in the developing world, where the legal and regulatory infrastructure is often lacking. They argue that despite the challenges, when a country intends to join the global system, its institutions and economic structures need to move toward the global norms. In so doing, they shed new light on the dynamics of knowledge transfer, financial regulation, economic development, with particular respect to supporting global standards and avoiding future crises.

Download or read book Introduction to Global Business Understanding the International Environment Global Business Functions written by Julian Gaspar and published by Cengage Learning. This book was released on 2016-01-01 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The global business environment is rapidly changing due to shifts in geopolitical alliances, active support of global international institutions in promoting market-oriented economic reforms, and advances in the development and use of information technology. INTRODUCTION TO GLOBAL BUSINESS, 2e addresses these challenges by providing a comprehensive analysis of the global business environment and lays the foundation for the functional tools used to better prepare you to manage the global business landscape. The text flows smoothly and clearly from concept to application, asking you to apply those learning skills into real-world personal and professional applications. The specialized author team introduces globalization through unparalleled scholarship and a world-view presentation of the fundamental pillars of the global business environment -- culture, ethics, economics, and information technology. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.