. In addition,we adopt a 3×3 coordination game because an essential factor of global accounting convergence is the … coordination of accounting standards. The results confirm the termination of a movement toward the convergence of IFRS. Namely, our … experiments indicate that global accounting convergence toward IFRS may not be successful. This is because some “egoist” countries …

This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather uninformative. This characterization is appropriate from the perspective of an arms … perspective is adopted. The German accounting system exhibits several arrangements that privately communicate information to …

, and the publication of standards related to the profession of accounting & auditing has been to put into practice a … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … professionals interested in accounting and auditing about application and development of international financial reporting standards …

Trying to credibly describe the Romanian relationship between accounting and taxation, we applied the method proposed … identity (case II), through the various cases of influence on accounting aver taxation or vice-versa. Despite the short period … considered (20 years), our results confirm a de jure disconnection between Romanian financial accounting and tax accounting, as …

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …