Contextual issues of the convergence of
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Andreas Hellmann; Hector Perera; Chris Patel
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Article
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2010
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Elsevier Science
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English
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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