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Financial accounting and reporting in Germany : a case study on German accounting tradition and experiences with the IFRS Adoption

Titelangaben

Fülbier, Rolf Uwe ; Klein, Malte:
Financial accounting and reporting in Germany : a case study on German accounting tradition and experiences with the IFRS Adoption.
2013
Veranstaltung: European Accounting Association (EAA): 36th annual congress , 6.-8. Mai 2013 , Paris, France.
(Veranstaltungsbeitrag: Kongress/Konferenz/Symposium/Tagung , Paper )

Abstract

Financial accounting is rooted in national thoughts, traditions and institutional settings. As a consequence, accounting has developed heterogeneously over time and fulfilled contracting purposes in divergent national environments. Against this background, we argue that the ongoing process of accounting internationalization and imposed harmonization carries with it the danger of deforming country-specific balancing factors in the accounting systems, especially when the national environment for economic and contractual activities is not harmonized at all. In contrast to more evolutionary integration and adjustment processes of the past where spillover effects have always existed, the rapidity of the current process and coercive nature increases country-specific frictions. To support our argument and to substantiate the interplay of accounting as a contractual device and country-specific characteristics, we provide an in-depth case study of one country, Germany. We illustrate how the traditional German commercial law accounting system has evolved over time to meet specific contractual needs. We demonstrate how the current process of globalization and accounting internationalization has been attended by increasing frictions and challenges, especially on the contractual and regulatory level. We finally investigate the consequences on the German standard setting system, which also includes the changing role of German accounting research.

Weitere Angaben

Publikationsform: Veranstaltungsbeitrag (Paper)
Begutachteter Beitrag: Ja
Zusätzliche Informationen: SSRN-id2200805
Keywords: Germany; German accounting; HGB; Europe; code law; legal system; socioeconomic-environment; institutional settings; SME; book-tax-conformity; debt financing; accounting history
Institutionen der Universität: Fakultäten > Rechts- und Wirtschaftswissenschaftliche Fakultät > Fachgruppe Betriebswirtschaftslehre > Lehrstuhl Betriebswirtschaftslehre X (Internationale Rechnungslegung)
Fakultäten > Rechts- und Wirtschaftswissenschaftliche Fakultät > Fachgruppe Betriebswirtschaftslehre > Lehrstuhl Betriebswirtschaftslehre X (Internationale Rechnungslegung) > Lehrstuhl Betriebswirtschaftslehre X (Internationale Rechnungslegung) - Univ.-Prof. Dr. Rolf Uwe Fülbier
Fakultäten
Fakultäten > Rechts- und Wirtschaftswissenschaftliche Fakultät
Fakultäten > Rechts- und Wirtschaftswissenschaftliche Fakultät > Fachgruppe Betriebswirtschaftslehre
Titel an der UBT entstanden: Nein
Themengebiete aus DDC: 300 Sozialwissenschaften > 330 Wirtschaft
Eingestellt am: 08 Jan 2015 12:56
Letzte Änderung: 03 Nov 2023 09:53
URI: https://eref.uni-bayreuth.de/id/eprint/5412