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Global governance in accountingrebalancing public power and private commitment /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Global governance in accountingJochen Zimmermann, Jèorg R. Werner and Philipp B. Volmer.
Reminder of title:	rebalancing public power and private commitment /
Author:	Zimmermann, Jochen.
other author:	Volmer, Philipp B.,
Published:	Basingstoke [England] ;Palgrave Macmillan,2008.
Description:	xviii, 241 p. :ill.
Notes:	"CRC 597."
Series:	Transformations of the State
Subject:	AccountingStandards.
Online resource:	access to fulltext (Palgrave)
ISBN:	9780230582866

Global governance in accountingrebalancing public power and private commitment /
Zimmermann, Jochen.

Global governance in accountingrebalancing public power and private commitment /[electronic resource] :Jochen Zimmermann, Jèorg R. Werner and Philipp B. Volmer. - Basingstoke [England] ;Palgrave Macmillan,2008. - xviii, 241 p. :ill. - Transformations of the State.

"CRC 597."

Includes bibliographical references (p. 209-228) and index.

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 OFTHE NATION STATE -- The Weakened Nation State: Economic Globalization and Regime Convergence -- The Powerful NationState: Sarbanes-Oxley andthe Global Reach of Regulation -- PART FIVE: ANALYTICAL SUMMARY AND CONCLUSION -- Convergence Towards Stable Public-Private Collaborations? Summary and Conclusion.

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 privatizationand convergence must be usedwith caution, at least in the world of accounting.

Electronic reproduction.
Basingstoke, England :
Palgrave Macmillan,
2009.

Mode of access:World Wide Web.

ISBN: 9780230582866

Standard No.: 10.1057/9780230582866doiSubjects--Topical Terms:

231073
Accounting
--Standards.Index Terms--Genre/Form:

214472
Electronic books.

LC Class. No.: HF5626 / .Z56 2008eb

Dewey Class. No.: 657.02/18

Global governance in accountingrebalancing public power and private commitment /
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300 $a xviii, 241 p. : $b ill.
440 0 $a Transformations of the State
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504 $a Includes bibliographical references (p. 209-228) and index.
505 0 $a 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 OFTHE NATION STATE -- The Weakened Nation State: Economic Globalization and Regime Convergence -- The Powerful NationState: Sarbanes-Oxley andthe Global Reach of Regulation -- PART FIVE: ANALYTICAL SUMMARY AND CONCLUSION -- Convergence Towards Stable Public-Private Collaborations? Summary and Conclusion.
520 $a 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 privatizationand convergence must be usedwith caution, at least in the world of accounting.
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