ERef Bayreuth

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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 (2015) Issue 3 . - pp. 342-374.
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 - International Financial Reporting Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X - International Financial Reporting > Chair Business Administration X - International Financial Reporting - 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:	11 Oct 2023 11:03
URI:	https://eref.uni-bayreuth.de/id/eprint/17885

Available Versions of this Item

Balancing Past and Present : The Impact of Accounting Internationalisation on German Accounting Regulations. (deposited 10 Apr 2015 08:28)
- Balancing Past and Present : The Impact of Accounting Internationalisation on German Accounting Regulations. (deposited 11 Aug 2015 08:45) [Currently Displayed]