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 science and accounting research.

Auteur

Professor Jochen Zimmermann holds the Chair of Accounting at the University of Bremen, Germany, and also serves on a number of advisory boards, including the Insurance Council of Germany's Financial Services Authority.

Jörg R. Werner is Professor of Accounting and Department Head at Frankfurt School of Finance & Management, Germany. His research focuses on comparative international accounting research, mainly from an empirical perspective.

Contenu
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