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In: Südostasien aktuell: journal of current Southeast Asian affairs, Band 14, S. 492-494
ISSN: 0722-8821
Examines characteristics of Singaporean national values in a multicultural context.
In: Südostasien aktuell: journal of current Southeast Asian affairs, Band 14, Heft 6, S. 492-494
ISSN: 0722-8821
World Affairs Online
In: Zeitschrift für Politik: ZfP, Band 32, Heft 3, S. 237
ISSN: 0044-3360
In: Sitzungsberichte der Wissenschaftlichen Gesellschaft an der Johann-Wolfgang-Goethe-Universität Frankfurt am Main Bd. 22,2
In: Südosteuropäische Arbeiten 74
In: Veröffentlichungen des Deutschen Historischen Instituts London 23
In: International affairs, Band 22, Heft 4, S. 587-587
ISSN: 1468-2346
In: Man: the journal of the Royal Anthropological Institute of Great Britain and Ireland, Band 2, Heft 2, S. 312
In: Social history, Band 20, Heft 1, S. 63-72
ISSN: 1470-1200
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 20, Heft 2, S. 139-162
ISSN: 2327-4468
The purpose of this paper is to examine how the demand for independent audits and the German accounting profession evolved from the late 1800s to the early 1930s despite the absence of competitive market forces. The paper posits that cultural ideologies, specifically with respect to nationalism, paternalism and anti-individualism, provide reasons for the unique configuration of not only the German corporate/banking structures responsible for originating financial reports but the accounting profession that audited them. As the German accounting profession was in an embryonic stage, it was not capable of successfully confronting the corporate/banking alliance to significantly impact financial reporting or the demand for audits. Economic crises served as the dominant pressure for business reform and legislation mandating audits in Germany.
In: Problems of post-communism, Band 55, Heft 1, S. 12-24
ISSN: 1557-783X
SSRN
Working paper