商品簡介
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 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 Ac2012 Book News, Inc., Portland, OR (booknews.com)
