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Global Governance in Accounting

Rebalancing Public Power and Private Commitment

  • Book
  • © 2008

Overview

Authors:
  1. Jochen Zimmermann

    1. Department of Accounting, Bremen University, Germany

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  2. Jörg R. Werner

    1. Department of Accounting, Bremen University, Germany

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  3. Philipp B. Volmer

    1. Department of Accounting, Bremen University, Germany

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Part of the book series: Transformations of the State (TRST)

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Table of contents (11 chapters)

  1. Front Matter

    Pages i-xviii
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  2. Transformations of Statehood in Accounting: The Framework

    1. Front Matter

      Pages 1-4
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    2. Accounting: A Socio-economic View

      • Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 5-21

    3. Transformation of Role Models: Germany, the UK and the US

      • Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 22-32

  3. New Governance Arrangements in Disclosure

    1. Front Matter

      Pages 33-34
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    2. Rise and Fall of the Golden-Age Nation State Model

      • Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 35-56

    3. The New Accounting Procedures in Europe: Combining Transnational Standard-setting and Supranational Rule-making

      • Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 57-68

    4. The Struggle between Private and Public: The Case of Stock Exchanges

      • Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 69-100

  4. The Role of the Nation State in Enforcement

    1. Front Matter

      Pages 101-102
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    2. Dawn and Dusk of the Nation State in Auditing: From Supervising Private Arrangements to Transnational Governance

      • Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 103-119

    3. The Stronghold of the Nation State: Enforcement Agencies

      • Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 120-142

  5. Forces of Transformation and Convergence: Potency and Impotence of the Nation State

    1. Front Matter

      Pages 143-144
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    2. The Weakened Nation State: Economic Globalization and Regime Convergence

      • Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 145-162

    3. The Powerful Nation State: Sarbanes—Oxley and the Global Reach of Regulation

      • Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 163-184

  6. Analytical Summary and Conclusion

    1. Front Matter

      Pages 185-188
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    2. Convergence Patterns in Public—Private Collaborations

      • Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 189-206

  7. Epilogue

    1. Epilogue

      • Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer
      Pages 207-208

  8. Back Matter

    Pages 209-241
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Keywords

About this book

This book takes a look at the world of accounting and examines business's relationship with the state. It compares the accounting regulations in Germany, the UK and the US to provide evidence that privatization and convergence must be used with caution, at least in the world of accounting.

Authors and Affiliations

  • Department of Accounting, Bremen University, Germany

    Jochen Zimmermann, Jörg R. Werner, Philipp B. Volmer

About the authors

JOCHEN ZIMMERMANN is Professor of Accounting at Bremen University, Germany. His research focuses on comparative accounting, studying the institutions and regulation of accounting, accounting practice, the effects of European integration on accounting practice and procedures, and corporate governance.

JÖRG WERNER is Assistant Professor in the Department of Accounting, Bremen, Germany. His work covers corporate governance and international accounting research.

PHILIPP VOLMER is a Research assistant at the Department of Accounting, University of Bremen, Germany. He works in Transaction Services at KPMG, Germany.

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