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005 20210714221937.0
008 130522s2013 enk ob 001 0 eng d
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020 $a9781137309280$q(electronic bk.)
020 $a1137309288$q(electronic bk.)
020 $a1306178401
020 $a9781306178402
020 $a9781403985446
020 $a1403985448
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020 $z9780230279841
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024 7 $a10.1057/9781137309280$2doi
035 $a(OCoLC)844063278$z(OCoLC)894369878$z(OCoLC)916537986$z(OCoLC)1131809886$z(OCoLC)1136449843
037 $a475507$bPalgrave Macmillan$nhttp://www.palgraveconnect.com
050 4 $aK1018$b.Z56 2013
072 7 $aLAW$x001000$2bisacsh
072 7 $aJHB$2bicssc
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082 04 $a346/.06648$223
100 1 $aZimmermann, Jochen.
245 10 $aRegulating capitalism? :$bthe evolution of transnational accounting governance /$cJochen Zimmermann and Jörg R. Werner.
260 $aBasingstoke :$bPalgrave Macmillan,$c©2013.
300 $a1 online resource
336 $atext$btxt$2rdacontent
337 $acomputer$bc$2rdamedia
338 $aonline resource$bcr$2rdacarrier
490 1 $aTransformations of the state
520 $aThis book charts the regulatory changes at the heart of capitalist economies; the financial reporting on financial markets. It is a unique contribution interconnecting issues both of contemporary political science and accounting research. The book contains in-depth descriptions of regulatory settings (and changes) in six countries: Canada, France, Germany, Japan, the United Kingdom and the United States and aims to takes a close look at drivers of change such as crises and globalization. The book also links these drivers of change with moderating institutional structures such as the legal and financial systems, but also the welfare states in place. Taken together, it shows how a trend to more transnationalization in accounting emerges but also its likely limits.
505 0 $aPART 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.
588 0 $aPublisher supplied information; title not viewed.
504 $aIncludes bibliographical references and index.
546 $aEnglish.
650 0 $aAccounting$xLaw and legislation.
650 0 $aGlobalization$xEconomic aspects.
650 7 $aGlobalization.$2bicssc
650 7 $aPolitical science & theory.$2bicssc
650 7 $aEconomic & financial crises & disasters.$2bicssc
650 7 $aAccounting.$2bicssc
650 7 $aLAW$xAdministrative Law & Regulatory Practice.$2bisacsh
650 7 $aSociety.$2eflch
650 7 $aAccounting$xLaw and legislation.$2fast$0(OCoLC)fst00795427
650 7 $aGlobalization$xEconomic aspects.$2fast$0(OCoLC)fst00943533
650 7 $aGlobalization.$2thema
650 7 $aPolitical science & theory.$2thema
650 7 $aEconomic & financial crises & disasters.$2thema
650 7 $aAccounting.$2thema
650 7 $aSociety.$2ukslc
655 0 $aElectronic books.
655 4 $aElectronic books.
655 7 $aCase studies$2fast$0(OCoLC)fst01423765
700 1 $aWerner, Jörg R.,$d1978-
776 08 $iPrint version:$aZimmermann, Jochen.$tRegulating capitalism? : the evolution of transnational accounting governance.$dBasingstoke, England : Palgrave Macmillan, ©2013$hxiii, 253 pages$kTransformations of the state.$z9780230279841
830 0 $aTransformations of the state.
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