Contextual issues of the convergence of International Financial Reporting Standards

The case of Germany

Andreas Hellmann*, Hector Perera, Chris Patel

*Corresponding author for this work

Research output: Contribution to journalArticle

26 Citations (Scopus)

Abstract

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 the accounting ecology framework and interviewing selected stakeholders, this study critically examines the unique features of accounting in Germany and raises issues related to the adoption of IFRS. The findings of this study provide evidence of the importance of considering the contextual influences in successful adoption of IFRS in a country.

Original languageEnglish
Pages (from-to)108-116
Number of pages9
JournalAdvances in Accounting
Volume26
Issue number1
DOIs
Publication statusPublished - Jun 2010

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