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＜図書＞
Globalization and contextual factors in accounting : the case of Germany
| 責任表示 | by Eva Heidhues, Chris Patel |
|---|---|
| シリーズ |
Studies in managerial and financial accounting ; v. 23
Emerald Books |
| データ種別 | 図書 |
| 出版情報 | Bingley : Emerald , 2012 |
| 本文言語 | 英語 |
| 大きさ | xii, 196 p. : ill. ; 24 cm |
| 概要 | 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 mult...disciplinary approach. Heidhues and Patel (both affiliated with Macquarie U., Australia) use Germany as a case study in their discussion of Gray's framework on accounting values, adoption of IFRS (a neo-institutional analysis), the influence of power and legitimacy on attitudes toward the IASB and the promotion of professional judgments, and the influence of uncertainty avoidance on accountants' materiality judgments (a cross-cultural study of German and Italian accountants). The book is not indexed. Distribution in North America is by Turpin Distribution. Annotation ©2012 Book News, Inc., Portland, OR (booknews.com) 続きを見る |
所蔵情報
| 状態 | 巻次 | 所蔵場所 | 請求記号 | 刷年 | 文庫名称 | 資料番号 | コメント | 予約・取寄 | 複写申込 | 自動書庫 |
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経 研究室 | 336.9/H 51/20120049 | 2012 |
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025212012000498 |
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書誌詳細
| 一般注記 | Includes bibliographical references (p. 163-196) |
|---|---|
| 著者標目 | Heidhues, Eva Patel, Chris |
| 件 名 | LCSH:Accounting -- Germany 全ての件名で検索 |
| 分 類 | DC23:657.0943 |
| 書誌ID | 1001478687 |
| ISBN | 9781780522449 |
| NCID | BB08757092 |
| 巻冊次 | ISBN:9781780522449 |
| NBN | 015895331 |
| 登録日 | 2012.06.12 |
| 更新日 | 2012.06.12 |