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Autor: Christian Leuz
ISBN-13: 9780199286782
Einband: Taschenbuch
Seiten: 404
Gewicht: 658 g
Format: 233x156x23 mm
Sprache: Englisch
Erscheinungsdatum: 01.11.2005

The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy, and Practice

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Preface; 1. Introduction and Overview; PART I: ONE THE ECONOMICS AND ROLES OF ACCOUNTING; ROLES OF FINANCIAL ACCOUNTING: EQUITY VALUATION; 2. Accounting and Economics: What We Learn From Analytical Models in Finanical Accounting and Reporting; 3. Aspects of the Future in Accounting: The Use of Market Prices and 'Fair Values' in Financial Reports; 4. The Limitations of Financial Reporting; ROLES OF FIANANCIAL ACCOUNTING: PERFORMANCE MEASUREMENT AND CORPORATE GOVERNANCE; 5. Value-Based Management and Performance Measures: Cash Flow Versus Accrual Accounting; 6. Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a 'Stakeholder' Toward a 'Shareholder Value' Model; PART II: ON THE REGULATION AND ENFORCEMENT OF ACCOUNTING; DISCLOSURE REGULATION; 7. Policy Implications from the Theory-Based Literature on Disclosure; 8. Proprietary Versus Non-Proprietary Disclosures: Evidence from Germany; ENFORCEMENT OF ACCOUNTING STANDARDS; 9. New Accounting for Goodwill: Application of American Criteria from a German Perspective; 10. Compliance with German and International Accounting Standards in Germancy: Evidence from Cash Flow Statements; 11. Audit Regulation, Audit Quality, and Audit Research in the Post-Enron Era: An Analysis of Non-Audit-Services; PART III: ON THE POLITICS AND STANDARD SETTING OF ACCOUNTING; THE ROLE OF ACCOUNTING IN SOCIETY AND CONSTITUENT LOBBYING; 12. The Politics and Ontology of Accounting; 13. Constituent Lobbying and its Impact on the Development of Financial Reporting Regulations: Evidence from Germany; 14. Drafting Accounting Law: An Analysis of Institutionalised Interest Representations; STANDARD SETTING PROCESSES AND INTERNATIONAL ACCOUNTING STANDARDS; 15. From Accounting Directives to International Accounting Standards; 16. Academics in the Accounting Policy Process: England and Germany Compared
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Accounting and the role of Accountants has permeated the modern societies. For the most part, we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology and political science. Althouugh considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book, leading international scholars address a number of important questions about the role of accounting in society.
Editiert von: Christian Leuz, Dieter Pfaff, Anthony Hopwood
Anthony Hopwood is the Peter Moores Dean of the Saïd Business School, the American Standard Companies Professor of Operations Management, and Student of Christ Church at the University of Oxford. Educated at the London School of Economics and the University of Chicago, prior to moving to Oxford in 1995 Professor Hopwood had held professorships at the London Business School and the London School of Economics. He also is the President of the European Institute forAdvanced Studies in Management, Brussels. Professor Hopwood is also Editor-in-Chief of the major international research journal, Accounting, Organizations and Society. He has served as a consultant to commercial, governmental and international organizations. Professor Hopwood holds honorary doctorates
from universities in Denmark, Finland, Sweden and the United Kingdom.

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Autor: Christian Leuz
ISBN-13:: 9780199286782
ISBN: 0199286787
Erscheinungsjahr: 01.11.2005
Verlag: OXFORD UNIV PR
Gewicht: 658g
Seiten: 404
Sprache: Englisch
Sonstiges: Taschenbuch, 233x156x23 mm