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Home > Society and Social Sciences > Politics and government > International relations > Sozio-Oekonomische Aspekte Der Regulierung Der Rechnungslegung: (8 Betriebswirtschaftliche Forschung Im Rechnungswesen)
Sozio-Oekonomische Aspekte Der Regulierung Der Rechnungslegung: (8 Betriebswirtschaftliche Forschung Im Rechnungswesen)

Sozio-Oekonomische Aspekte Der Regulierung Der Rechnungslegung: (8 Betriebswirtschaftliche Forschung Im Rechnungswesen)


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About the Book

In den meisten OECD-Ländern ist ein substantieller Wandel der Rechnungslegung feststellbar: Privatisierung und Internationalisierung der Regulierung. Letztendlich hat der Prozess zu einer global wachsenden Bedeutung des IASB und der IFRS geführt. Erklärungsansätze, die bisher eher auf funktionalistischen, ökonomischen Denkmustern beruhen, greifen jedoch zu kurz, insbesondere bei einer Begründung der veränderten Interventionsstaatlichkeit. Wohlfahrtsstaatlichkeit als Ausdruck eines gesellschaftlichen Interesses an Regulierung sowie soziale Netzwerke werden in dieser Arbeit herangezogen, um offene Fragen der Persistenz und Konvergenz unterschiedlicher nationaler Rechnungslegungsregulierungen zu thematisieren. Damit wird ein ergänzender Beitrag zur Erklärung der Dualisierung der Rechnungslegung in kontinentaleuropäischen Ländern sowie der zeitlichen Verzögerung der IFRS-Diffusion geleistet.

About the Author :
Tim-Frederik Oehr, geboren 1982. Studium der Betriebswirtschaftslehre an der Universität Bremen sowie der Universiteit Utrecht. 2008 Diplom-Kaufmann und 2012 Promotion an der Universität Bremen. Seit 2012 tätig in der Abteilung Capital Markets & Accounting Advisory Services am Standort Hamburg einer führenden deutschen Wirtschaftsprüfungs-, Steuer- und Unternehmensberatungsgesellschaft.


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Product Details
  • ISBN-13: 9783653022445
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Language: German
  • Series Title: 8 Betriebswirtschaftliche Forschung Im Rechnungswesen
  • ISBN-10: 3653022444
  • Publisher Date: 09 Nov 2012
  • Binding: Digital (delivered electronically)
  • No of Pages: 202


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Sozio-Oekonomische Aspekte Der Regulierung Der Rechnungslegung: (8 Betriebswirtschaftliche Forschung Im Rechnungswesen)
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Sozio-Oekonomische Aspekte Der Regulierung Der Rechnungslegung: (8 Betriebswirtschaftliche Forschung Im Rechnungswesen)
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