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International convergence of financial reporting standards and accounting modernization in Germany

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thesis
posted on 28.03.2022, 15:22 by Andreas Hellmann
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.

History

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. 152-169

Awarding Institution

Macquarie University

Degree Type

Thesis PhD

Degree

Thesis (PhD) , Macquarie University, Faculty of Business and Economics, Dept. of Accounting and Governance

Department, Centre or School

Dept. of Accounting and Governance.

Year of Award

2011

Principal Supervisor

Hector Perera

Additional Supervisor 1

Chris Patel

Rights

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

English

Jurisdiction

Germany (West)

Extent

xiv, 170 p

Former Identifiers

mq:71764 http://hdl.handle.net/1959.14/1277845 1610533