|||A country's cultural, political, sociological, and ethnological contexts shape accounting in that country, the authors assert. This study extends the literature of international accounting with a multidisciplinary approach. Heidhues and Patel (both affiliated
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, global comparability and universal applicability of International Financial Reporting Standards. Specifically, this monograp...
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You can specify the type of files you want, for your device.Globalisation and Contextual Factors in Accounting: The Case of Germany: 22 (Studies in Managerial and Financial Accounting) | Eva Heidhues, Christopher Patel. I really enjoyed this book and have already told so many people about it!
