Do National Accounting Traditions fit in a Globalized World? A Review of “A Global History of Accounting, Financial Reporting and Public Policy” Edited by Gary Previts, Peter Walton and Peter Wolnizer

Fuelbier Rolf Uwe ()
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Fuelbier Rolf Uwe: Faculty of Law and Economics, University of Bayreuth, Prieserstr 2, Bayreuth 95444, Germany

Accounting, Economics, and Law: A Convivium, 2013, vol. 4, issue 1, 55-61

Abstract: The four-volume set of “A Global history of accounting, financial reporting and public policy” edited by Previts, Walton and Wolnizer is a promising attempt to contribute to our understanding of national specifics, differences, and parallels in accounting traditions. Fifty-one authors capture “global accounting history” in a still diverse and non-standardized world by providing 28 different national perspectives with almost 1,000 pages in total. This seems to be a reasonable and careful first step to handle the current challenge of accounting internationalization and harmonization – out of consideration for and fully aware of the national traditions, thoughts, and institutional settings.

Keywords: accounting history; accounting regulation; accounting theory (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1515/ael-2013-0016

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