Globalisation of Accounting Standards PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Globalisation of Accounting Standards PDF full book. Access full book title Globalisation of Accounting Standards by Jayne Maree Godfrey. Download full books in PDF and EPUB format.
Author: Jayne Maree Godfrey
Publisher: Edward Elgar Publishing
ISBN: 9781782542704
Category : Business & Economics
Languages : en
Pages : 344
Get Book Here
Book Description
In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.
Author: Jayne Maree Godfrey
Publisher: Edward Elgar Publishing
ISBN: 9781782542704
Category : Business & Economics
Languages : en
Pages : 344
Get Book Here
Book Description
In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.
Author: Kimberly Ann Elliott
Publisher: Peterson Institute for International Economics
ISBN:
Category : Business & Economics
Languages : en
Pages : 204
Get Book Here
Book Description
In this study, the authors move beyond the debate on the relative merits and risks of a social clause in trade agreements and focus on practical approaches for improving labour standards in a more intergrated global economy.
Author: Elliott, Kimberly A.
Publisher: Edward Elgar Publishing
ISBN: 1788977378
Category : Political Science
Languages : en
Pages : 464
Get Book Here
Book Description
This comprehensive Handbook explores the complex and volatile debate over globalisation and labour standards. It offers key insights into the impact of globalisation on workers, the obligations of corporations and international legal bodies in protecting workers’ rights and maximising the opportunities offered by international trade and investment.
Author: Keshab Das
Publisher: Springer
ISBN: 8132219945
Category : Business & Economics
Languages : en
Pages : 305
Get Book Here
Book Description
The changes following more than two decades of economic reforms and globalization of the Indian economy – at state, corporate sector, and consumer level – raise interesting questions on the ways in which the stakeholders will continue to engage on the world stage, politically, socially and economically. One key feature of global trade over this period has been the growing importance of not only product standards but, importantly, labor, environmental, food safety and social standards. Being essentially a non-tariff barrier,standards have often become critical to market access and essential to sustained competitiveness. This has a clear impact on the manner in which both global and Indian business is conducted now and in the future. It also underlines the need for a new area of enquiry that addresses the following questions: How are the Indian public and private actors – the state, domestic firms, local consumers and society – influencing and being influenced by such standards? Do standards really matter in an overwhelmingly informal production sphere, with consumers deeply segmented on the basis of a highly skewed distribution of income and with the rural population becoming further marginalized? We have limited knowledge about the challenges faced and strategies pursued by these key domestic actors, both public and private. How have they been able to drive these processes and what are their implications for larger concerns with inequalities and the conditions of the poor? How does the omnipresent informality influence compliance, encourage multiple standards and affect the chances of addressing institutional dysfunctionality? What role does regulation play? These are some of the issues dealt with in the book, which has chapters focusing on aspects of specific sectors such as microfinance, pharmaceuticals, automobiles, tea trading, the role of the state and changing consumer influence. We have limited knowledge about the challenges faced and strategies pursued by these key domestic actors, both public and private. How have been they able to drive these processes and what are the consequences of these changes for the Indian economy, other emergent economies and for the rest of the developing world? In particular, what are their implications for the wider Indian society, especially on concerns with informality, inequalities and the conditions of the poor? How does informality in its omnipresent form influence compliance, encourage multiple standards and chances of addressing institutional dysfunctionality? What role does regulation play? These are some of the issues dealt within the book wherein chapters focus on aspects of specific sectors, trading, role of the state and changing influence of the consumer.
Author: Brett Bowden
Publisher: Routledge
ISBN: 1134186665
Category : Business & Economics
Languages : en
Pages : 268
Get Book Here
Book Description
Global Standards of Market Civilization brings together leading scholars, representing a range of political views, to investigate how global 'standards of market civilization' have emerged, their justification, and their political, economic and social impact. Key chapters show how as the modern state system has evolved such standards have also developed, incorporating the capacity for social cooperation and self-government to which states must conform in order to fully participate as legitimate members in international society. This study analyzes their justification, and their political, economic and social impact. Civilization is a term widely used within modern political discourse its meaning, yet it is poorly understood and misused. part I explores the idea of a ‘standard of civilization’, its implications for governance, and the use of such standards in political theory and economic thought, as well as its historical application part II presents original case studies that demonstrate the emergence of such standards and explore the diffusion of liberal capitalist ideas through the global political economy and the consequences for development and governance; the International Monetary Fund’s capacity to formulate a global standard of civilization in its reform programs; and problems in the development of the global trade, including the issue of intellectual property rights. This book will be of strong interest to students and scholars in wide range of fields relating to the study of globalization including: international political economy; international political theory; international relations theory; comparative political economy; international law; historical sociology; and economic history.
Author: Volker Simmering
Publisher: Deutscher Universitätsverlag
ISBN: 9783824478323
Category : Business & Economics
Languages : en
Pages : 193
Get Book Here
Book Description
Volker Simmering shows how globalization influences the evolution of international standards and compares the roles of mandatory and voluntary standards. He investigates the problem of technological progress in networks and analyzes the resolution of conflicts within international standardization bodies. As a result, he suggests that policy intervention and the presence of adjacent institutional arrangements are likely to improve the performance of network markets, e.g. those for information technology and telecommunication.
Author: Jean-Christophe Graz
Publisher:
ISBN: 9781108759038
Category : Economics
Languages : en
Pages : 268
Get Book Here
Book Description
Standards often remain unseen, yet they play a fundamental part in the organisation of contemporary capitalism and society at large. What form of power do they epitomise? Why have they become so prominent? Are they set to be as important for the globalisation of services as for manufactured goods? Graz draws on international political economy and cognate fields to present strong theoretical arguments, compelling research and surprising evidence on the role of standards in the global expansion of services, with in-depth studies of their institutional environment and cases including the insurance industry and business process outsourcing in India. The power of standards resembles a form of transnational hybrid authority, in which ambiguity should be seen as a generic attribute, defining not only the status of public and private actors involved in standardisation and regulation, but also the scope of issues concerned and the space in which such authority is recognised when complying to standards. This book is also available as Open Access.
Author: Jean-Christophe Graz
Publisher: Cambridge University Press
ISBN: 1108499864
Category : Business & Economics
Languages : en
Pages : 269
Get Book Here
Book Description
Examines a new form of power in contemporary global political economy, focusing on the hybrid authority of standards in the globalisation of services. This book is also available as Open Access.
Author: Robert J. Flanagan
Publisher: Stanford University Press
ISBN: 9780804746908
Category : Law
Languages : en
Pages : 302
Get Book Here
Book Description
This book provides the most thorough empirical assessment to date of the impact of international regulation on labor standards and conditions, and critically analyzes the common race-to-the-bottom view that globalization and international competition can only further degrade labor standards.
Author: John D. R. Craig
Publisher: Cambridge University Press
ISBN: 1139452622
Category : Law
Languages : en
Pages : 35
Get Book Here
Book Description
How are national and international labour laws responding to the challenge of globalization as it re-shapes the workplaces of the world? This collection of essays by leading legal scholars and lawyers from Europe and the Americas was first published in 2006. It addresses the implications of globalization for the legal regulation of the workplace. It examines the role of international labour standards and the contribution of the International Labour Organization, and assesses the success of the European experiment with continental employment standards. It explores the prospects for hemispheric co-operation on labour standards in the Americas, and deals with the impact of international labour standards on the rights of women and migrant workers. As the nature and organization of work around the world is being decisively transformed, new regional and international institutions are emerging that may provide the platform for new labour standards, and for protecting existing ones.
