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    • Author/Creator:Zimmermann, Jochen.
    • Title:Global governance in accounting : rebalancing public power and private commitment / Jochen Zimmermann, Jörg R. Werner and Philipp B. Volmer.
    • ISBN:9780230582866
      0230582869
      9780230518148
      0230518141
    • Published/Created:Basingstoke [England] ; New York : Palgrave Macmillan, 2008.
    • Physical Description:1 online resource. (xviii, 241 pages) : illustrations.
    • Links:Online book

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    • Local Notes:Access is available to the Yale community.
    • Notes:"CRC 597."
      Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010.
      Description based on print version record.
    • Access and use:Access restricted by licensing agreement.
    • Summary:Privatization and international convergence seem obvious developments in the business world. But how true is this observation? This book takes a look at the world of accounting and finds that the story is much more intricate. The state does not really disappear: it transforms its role by involving private actors, by reaching out into the international arena, or by setting up new institutions that counteract privatization and internationalization. This book compares the accounting regulations in Germany, the UK and the US to provide evidence that privatization and convergence must be used with caution, at least in the world of accounting.
    • Variant and related titles:Palgrave political & international studies collection 2008.
    • Other formats:Print version: Zimmermann, Jochen. Global governance in accounting. Basingstoke [England] ; New York : Palgrave Macmillan, 2008
    • Format:Book
    • Series:Transformations of the State
      Transformations of the state.
    • BibliographyIncludes bibliographical references (pages 209-228) and index.
    • Contents:PART ONE: TRANSFORMATION OF STATEHOOD IN ACCOUNTABILITY AND ACCOUNTING: THE FRAMEWORK -- Accounting: A Socio-Economic View -- Transformation of Role Models: Germany, the UK and the US -- PART TWO: NEW GOVERNANCE ARRANGEMENTS IN DISCLOSURE -- Rise and Fall of the 'Golden Age' Nation State Model -- The New Accounting Procedures in Europe: Combining Transnational Standard-Setting and Supranational Rule-Making -- The Struggle Between Private and Public: The Case of Stock Exchanges -- PART THREE: THE ROLE OF THE NATION STATE IN ENFORCEMENT -- The Nation State Interlude in Auditing: From Private Arrangements to Transnational Governance -- The Stronghold of the Nation State: Enforcement Agencies -- PART FOUR: FORCES OF TRANSFORMATION AND CONVERGENCE: POTENCY AND IMPOTENCE OF THE NATION STATE -- The Weakened Nation State: Economic Globalization and Regime Convergence -- The Powerful Nation State: Sarbanes-Oxley and the Global Reach of Regulation -- PART FIVE: ANALYTICAL SUMMARY AND CONCLUSION -- Convergence Towards Stable Public-Private Collaborations? Summary and Conclusion.
    • Subjects:Accounting--Standards.
      Financial statements.
      Accounting--Standards.
    • Genre/Form:Electronic books.
    • Also listed under:Werner, Jörg R., 1978-
      Volmer, Philipp B., 1977-
      Palgrave Connect (Online service)
    Link to this page: https://hdl.handle.net/10079/bibid/13574815