ausblenden:
Sprache(n):
eng - English
Datum:
2015-01-202015
Publikationsstatus:
Erschienen
Seiten:
XII, 283
Ort, Verlag, Ausgabe:
Köln : Universität Köln
Inhaltsverzeichnis:
Acknowledgement
List of Tables
List of Figures
Abbreviations
1 Introduction
1.1 Problematizing IFRS Adoption
1.2 IFRS Adoption: Historical Background and Research Questions
1.3 The Argument
1.4 Structure of the Study
2 Theoretical Framing
2.1 What is Policy Diffusion?
2.2 Why Do Countries Adopt Similar Policies?
2.3 Economic Logic of Policy Diffusion
2.4 Neo-Institutionalism and Institutional Isomorphism
2.4.1 Coercive Isomorphism
2.4.2 Normative Isomorphism
2.4.3 Mimetic Isomorphism
2.4.4 The Logic of Appropriate Action
2.5 Conclusion
3 Locating International Accounting Standards
3.1 Rise of International Accounting Standards
3.2 Existing Research on IFRS Adoption by Nation States
3.3 Conceptualizing IFRS Adoption: When and how IFRS is adopted
3.4 The Role of Transnational Actors in IFRS Adoption Process
3.4.1 International Financial Institutions
3.4.2 Regional Economic Communities
3.4.3 International Professional Accounting Associations
3.4.4 Globally Active Accountancy Certification Providers
3.4.5 International Accounting Firms
3.5 The Role of National Actors in the IFRS Adoption Process
3.5.1 Central Banks
3.5.2 Securities and Exchange Commissions and Stock Exchanges
3.5.3 National Professional Accountancy Bodies
3.6 Overview of IFRS Adoption in Africa
3.7 Analytical Framework and Research Design
3.7.1 Analytical Framework
3.7.2 Research Design
3.7.3 Data Sources and Methodology
4 Reconstructing the Process of IFRS Adoption in Ghana
4.1 Introduction
4.2 Colonial Antecedents of Accounting and Auditing in the Gold Coast
4.3 Introducing Ghana National Accounting Standards (1993-2003)
4.4 Process leading to IFRS Adoption (2004-2008)
4.5 Neo-institutionalism at work: Arguing the case of IFRS adoption in Ghana
4.6 Conclusion
5 Reconstructing the Process of IFRS Adoption in Nigeria
5.1 Introduction
5.2 Colonial Antecedents of Accounting and Auditing in Nigeria
5.3 Introducing Nigerian Accounting Standards (1982-2011)
5.4 Processes leading to IFRS Adoption in Nigeria (2010-2012)
5.5 Neo-institutionalism at work: Arguing the case of IFRS adoption in Nigeria
5.6 Conclusion
6 Reconstructing Accounting Reforms in Cote d’Ivoire
6.1 Introduction
6.2 Colonial Contextualization of Accounting and Auditing in Cote d’Ivoire
6.3 The OCAM Accounting Plan (1947-1982)
6.4 Great Accounting Revolution in French West Africa (Pre-1993)
6.5 Dual Accounting Standards in West Africa (1991-2000)
6.6 Proliferation of Anglo-Saxon Accounting Standards in Cote d’Ivoire
6.7 Neo-institutional perspective of IFRS (Non) adoption in Cote d’Ivoire
6.8 Conclusion
7 Reconstructing Accounting Reforms in Liberia
7.1 Introduction
7.2 Colonial Historical Context of Accounting in Liberia (1933-1970s)
7.3 Accounting in Times of War (1980s-2003)
7.4 Accounting in Times of Peace (2003-2011)
7.5 Future of Accounting Standardization in Liberia (2011-2015)
7.6 Neo-institutional perspective of IFRS (Non) adoption in Liberia
7.7 Conclusion
8 Synthesis and Comparative Outlook: To Adopt or Not to Adopt IFRS?
8.1 Comparing IFRS Adopters in West Africa
8.2 Comparing IFRS Non-Adopters in West Africa
8.3 Comparing IFRS Adopters and Non-IFRS Adopters
8.4 Conclusion
9 Conclusion
9.1 Summary of Findings
9.2 Actors and their interests in IFRS adoption
9.3 Policy Implications
Appendix
References
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Art des Abschluß:
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