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Balancing Past and Present : The Impact of Accounting Internationalisation on German Accounting Regulations

Title data

Fülbier, Rolf Uwe ; Klein, Malte:
Balancing Past and Present : The Impact of Accounting Internationalisation on German Accounting Regulations.
In: Accounting History. Vol. 20 (August 2015) Issue 3 . - pp. 342-374. - 33 S..
ISSN 1032-3732
DOI: https://doi.org/10.1177/1032373215595300

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Abstract in another language

Accounting plays a distinct role in a firm’s governance system and has evolved in a specific institutional setting over time to meet the contractual demands of various stakeholders. Against this backdrop, we argue that accounting internationalisation affects the contracting system when formal rules from other settings are introduced. To support our argument and to substantiate the interplay of accounting as a contractual device and country-specific institutions, we provide an in-depth case study of one European code-law country, Germany. Here, we place the recent phenomenon of accounting internationalisation into historical-institutional perspective and illustrate how accounting internationalisation has triggered a balancing act between a path-dependent preservation of the traditional contracting role and a moderate move towards valuation-based international benchmarks.

Further data

Item Type: Article in a journal
Refereed: Yes
Keywords: accounting internationalisation; contracting; Germany; institutions; path dependence
Subject classification: Journal of Economic Literature Classification: N00, M41
Institutions of the University: Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X > Chair Business Administration X - Univ.-Prof. Dr. Rolf Uwe Fülbier
Profile Fields > Emerging Fields > Governance and Responsibility
Research Institutions > Research Units > Research Centre for Family Enterprises
Profile Fields
Profile Fields > Emerging Fields
Research Institutions
Research Institutions > Research Units
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
900 History and geography > 900 History
900 History and geography > 940 History of Europe
Date Deposited: 11 Aug 2015 08:45
Last Modified: 23 Nov 2015 18:01
URI: https://eref.uni-bayreuth.de/id/eprint/17885

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