Global governance in accounting [electronic resource] : rebalancing public power and private commitment / Jochen Zimmermann, Jörg R. Werner and Philipp B. Volmer.
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 p...
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Full Text (via Springer) |
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| Other Authors: | , |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Basingstoke [England] ; New York :
Palgrave Macmillan,
2008.
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| Series: | Transformations of the state.
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Table of 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.