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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

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  • Fuelbier Rolf Uwe

    (Faculty of Law and Economics, University of Bayreuth, Prieserstr 2, Bayreuth 95444, Germany)

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.

Suggested Citation

  • Fuelbier Rolf Uwe, 2013. "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," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(1), pages 55-61, April.
    • Handle: RePEc:bpj:aelcon:v:4:y:2013:i:1:p:55-61:n:3
    DOI: 10.1515/ael-2013-0016
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    References listed on IDEAS

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