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
(2014)
Issue 1
.
- pp. 55-61.
ISSN 2194-6051
DOI: https://doi.org/10.1515/ael-2013-0016
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 - 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 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: | 11 Oct 2023 11:02 |
URI: | https://eref.uni-bayreuth.de/id/eprint/5087 |