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International convergence in regulation: The case of measurable standards

โœ Scribed by Lorenzo Garbo


Publisher
Springer US
Year
2002
Tongue
English
Weight
598 KB
Volume
8
Category
Article
ISSN
1083-0898

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Contextual issues of the convergence of
โœ Andreas Hellmann; Hector Perera; Chris Patel ๐Ÿ“‚ Article ๐Ÿ“… 2010 ๐Ÿ› Elsevier Science ๐ŸŒ English โš– 212 KB

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