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Globalisation and Contextual Factors in Accounting
The Case of Germany
Studies in Managerial and Financial Accounting
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This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,
Globalisation and Contextual Factors in Accounting