This study examines the implications of globalization of financial reporting standards, focusing on issues related to the adoption of International Financial Reporting Standards (IFRS) in Germany. The thesis questions the simplistic assumption used to promote international convergence of financial reporting standards that the worldwide adoption of IFRS will automatically lead to comparability in financial reporting. It argues that unique social, political, economic, and cultural environments in countries are likely to undermine the consistent interpretation and application of IFRS by companies across countries. The thesis shows that language may also be acting as a constraint in achieving the objectives of accounting convergence.
Table of Contents
1. Overview of the thesis -- 2. Paper 1 "Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany" -- 3. Paper 2 "Linguistic relativity of accounting and global convergence of financial reporting standards" -- 4. Paper 3 "Adoption of International Financial Reporting Standards in Germany: a case of "lost" In translation?" -- 5. Paper 4 "Realities of globalization of financial reporting standards: evidence from accounting modernization in Germany" -- 6. Conclusions.Notes
March 2011
Bibliography: p. 152-169Awarding Institution
Macquarie UniversityDegree Type
Thesis PhDDegree
Thesis (PhD) , Macquarie University, Faculty of Business and Economics, Dept. of Accounting and GovernanceDepartment, Centre or School
Dept. of Accounting and Governance.Year of Award
2011Principal Supervisor
Hector PereraAdditional Supervisor 1
Chris PatelRights
Copyright Andreas Hellmann 2011
Copyright disclaimer: http://www.copyright.mq.edu.au
Access to this thesis is restricted to Macquarie University staff and students. Staff and students of Macquarie University should contact researchonline@mq.edu.au to organise access.Language
EnglishJurisdiction
Germany (West)Extent
xiv, 170 pFormer Identifiers
mq:71764
http://hdl.handle.net/1959.14/1277845
1610533