Do National Accounting Traditions fit in a Globalized World?

Titelangaben

Fülbier, Rolf Uwe:
Do National Accounting Traditions fit in a Globalized World?
(Rezension von: 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. Bd. 4 (2014) Heft 1 . - S. 55-61.
ISSN 2194-6051
DOI: https://doi.org/10.1515/ael-2013-0016

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Abstract

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.