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Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany

โœ Scribed by Andreas Hellmann; Hector Perera; Chris Patel

Publisher
Elsevier Science
Year
2010
Tongue
English
Weight
212 KB
Volume
26
Category
Article
ISSN
0882-6110

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โœฆ Synopsis

The objective of this paper, using Germany as a case study, is to show that accounting as the language of business is deeply embedded in a country's social, political and economic environment and that these contextual factors cannot be ignored in the process of convergence. Specifically, by invoking the accounting ecology framework and interviewing selected stakeholders, this study critically examines the unique features of accounting in Germany and raises issues related to the adoption of IFRS. The findings of this study provide evidence of the importance of considering the contextual influences in successful adoption of IFRS in a country.

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