Globalisation of Accounting Standards (Monash Studies in Global Movements Series)

Rok: 2007
ISBN: 9781845428525
OKCZID: 110200831

Citace (dle ČSN ISO 690):
GODFREY, Jayne M., ed. a CHALMERS, Keryn, ed. Globalisation of accounting standards. Cheltenham: Elgar, 2007. xvi, 309 s. Monash studies in global movements.

Anotace

`This book charts the past and the present, and suggests some future directions in the accounting standards globalisation process. In doing so, it explains that the effects of globalising accounting standards are far broader and deeper than many would consider. Contributing authors are drawn from around the globe, and from academia and national and/or international standard-setting backgrounds. They apply a range of theories and research methods to provide a wealth of knowledge, experience and insight to issues faced at political, theoretical and practical levels as different countries work towards global accounting standards. I commend this book to all readers seeking insights into the depth and breadth of issues relating to the globalisation of accounting standards.' - From the foreword by Sir David Tweedie, Chairman, International Accounting Standards Board 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 harmonisation 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.

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