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© 2008

Global Governance in Accounting

Rebalancing Public Power and Private Commitment

Book

Part of the Transformations of the State book series (TRST)

Table of contents

  1. Front Matter
    Pages i-xviii
  2. Transformations of Statehood in Accounting: The Framework

    1. Front Matter
      Pages 1-4
    2. Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 5-21
    3. Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 22-32
  3. New Governance Arrangements in Disclosure

    1. Front Matter
      Pages 33-34
    2. Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 35-56
    3. Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 69-100
  4. The Role of the Nation State in Enforcement

    1. Front Matter
      Pages 101-102
    2. Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 120-142
  5. Forces of Transformation and Convergence: Potency and Impotence of the Nation State

    1. Front Matter
      Pages 143-144
    2. Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 145-162
    3. Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 163-184
  6. Analytical Summary and Conclusion

    1. Front Matter
      Pages 185-188
    2. Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 189-206
  7. Epilogue

    1. Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 207-208
  8. Back Matter
    Pages 209-241

About this book

Introduction

This book takes a look at the world of accounting and examines business's relationship with the state. It 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.

Keywords

accounting Europe Germany global governance globalization Governance privatization transformation

Authors and affiliations

  1. 1.Department of AccountingBremen UniversityGermany

About the authors

JOCHEN ZIMMERMANN is Professor of Accounting at Bremen University, Germany. His research focuses on comparative accounting, studying the institutions and regulation of accounting, accounting practice, the effects of European integration on accounting practice and procedures, and corporate governance.

JÖRG WERNER is Assistant Professor in the Department of Accounting, Bremen, Germany. His work covers corporate governance and international accounting research.

PHILIPP VOLMER is a Research assistant at the Department of Accounting, University of Bremen, Germany. He works in Transaction Services at KPMG, Germany.

Bibliographic information

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Finance, Business & Banking