Regulating Capitalism?: The Evolution of Transnational Accounting Governance

Hardcover | September 26, 2013

byJ. Zimmermann, J. Werner

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This 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.

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This 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: Can...

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. Hi...

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Format:HardcoverDimensions:272 pages, 8.5 × 5.51 × 0.02 inPublished:September 26, 2013Publisher:Palgrave Macmillan UKLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0230279848

ISBN - 13:9780230279841

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Table of Contents

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

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