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Do National Accounting Traditions fit in a Globalized World?

Title data

Fülbier, Rolf Uwe:
Do National Accounting Traditions fit in a Globalized World?
(Review of: Previts, Gary ; Walton, Peter ; Wolnizer, Peter (Hrsg.): A Global History of Accounting, Financial Reporting and Public Policy: Europe. Bingley, 2010)
In: Accounting, Economics and Law. Vol. 4 (March 2014) Issue 1 . - pp. 55-61.
ISSN 2194-6051
DOI: https://doi.org/10.1515/ael-2013-0016

Official URL: Volltext

Abstract in another language

The four-volume set of “A Global history of accounting, financial reporting and public policy” edited by Previts, Walton and Wolnizer is a promising attempt to contribute to our understanding of national specifics, differences, and parallels in accounting traditions. Fifty-one authors capture “global accounting history” in a still diverse and non-standardized world by providing 28 different national perspectives with almost 1,000 pages in total. This seems to be a reasonable and careful first step to handle the current challenge of accounting internationalization and harmonization – out of consideration for and fully aware of the national traditions, thoughts, and institutional settings.

Further data

Item Type: Review
Refereed: Yes
Institutions of the University: 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
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 17 Dec 2014 15:12
Last Modified: 13 Aug 2015 05:55
URI: https://eref.uni-bayreuth.de/id/eprint/5087